Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes
- Section 110-12D-1 - General
- Section 110-12D-2 - Application of This Rule
- Section 110-12D-3 - Definitions
- Section 110-12D-4 - When a Business Registration Certificate is Required; Posting
- Section 110-12D-5 - Engaging in Business Activity Without a Current Business Registration Certificate as Required by Law
- Section 110-12D-6 - Time for Which Business Registration Certificate is Issued
- Section 110-12D-7 - When Business with Current Business Registration Certificate Must Apply for a New Certificate During a Registration Period
- Section 110-12D-8 - Cancellation or Suspension of a Business Registration Certificate; Refusal to Issue or Renew Business Registration Certificate When Registrant Owes Delinquent Personal Property Taxes
- Section 110-12D-9 - Property Tax Year and Collection of Property Taxes
- Section 110-12D-10 - Property Tax Returns and Reports
- Section 110-12D-11 - Identification of Delinquent Taxpayers by County Sheriff; Notice to Taxpayer; Notice to Tax Commissioner
- Section 110-12D-12 - Delinquent Taxpayer Pursuing Bankruptcy or Otherwise Out of Business
- Section 110-12D-13 - Procedure After Tax Commissioner Receives Notification; Notice to Taxpayer
- Section 110-12D-14 - Appeals; Hearing on Decision to Suspend, Revoke, Not Renew, or Not Issue Business Registration Certificate for Failure to Pay Delinquent Property Taxes
- Section 110-12D-15 - Application of Tax Commissioners Decision; Multiple Business Locations; Multiple Business Registration Certificates
- Section 110-12D-16 - Participation by County Sheriff and Prosecuting Attorney in Event of Appeal
- Appendix A - Calendar for Assessment and Collection of Property Taxes
- Appendix B - Property Tax Returns and Reports; Listing of Property; Assessments; Exoneration; and Penalties