ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES

Section 18-231-10.6-01 - Administrative guidance applicable to certain penalties and fines; general intent in application of provisions
Section 18-231-36.5-01-6694 - Guidance, understatement of taxpayer liability by tax return preparer; conformity to treasury-regulations related to Internal Revenue Code section 6694
Section 18-231-36.6-01-6662 - Guidance; substantial understatements or misstatements of amounts; conformity to treasury regulations related to Internal Revenue Code section 6662
Section 18-231-36.7-01-6700 - Guidance, promoting abusive tax shelters; conformity to treasury regulations related to Internal Revenue Code section 6700
Section 18-231-36.8-01-6676 - Guidance, erroneous claim for refund or credit; conformity to treasury regulations related Internal Revenue Code section 6676