- Section 231-1 - Definitions
- Section 231-1.5 - Confidentiality privileges relating to taxpayer communications
- Section 231-1.6 - Personnel security program; criminal history record checks
- Section 231-2 - Taxation districts
- Section 231-3 - Department, general duties and powers
- Section 231-3.1 - Consideration paid not indicative of fair market value
- Section 231-3.2 - [Repealed]
- Section 231-3.3 - Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions
- Section 231-3.4 - Publication of reports
- Section 231-3.5 - Suspension of running of the period of limitation during bankruptcy proceedings
- Section 231-3.6 - Streamlined sales and use tax agreement compliance
- Section 231-4 - Assessing officers eligible to appointment as collecting officers and vice versa
- Section 231-4.3 - Investigators; appointment and powers
- Section 231-4.5 - Administrative rules officer; specialists; appointment and duties
- Section 231-5 - Deceased officers, duties of personal representatives, etc
- Section 231-6 - Oath, power to administer
- Section 231-7 - Audits, investigations, hearings, and subpoenas
- Section 231-7.5 - Expedited appeals and dispute resolution program
- Section 231-8 - Timely mailing treated as timely filing and paying
- Section 231-8.5 - Electronic filing of tax returns
- Section 231-8.6 - [Repealed]
- Section 231-9 - Tax collection; general duties, powers of director; dollar rounding
- Section 231-9.2 - Offers in compromise
- Section 231-9.3 - Tax collection; mainland contractors working on federal construction projects
- Section 231-9.4 - Credit or debit card remittances
- Section 231-9.5 - Assessment of additional taxes of corporations or partnerships
- Section 231-9.6 - Fiduciaries, liability
- Section 231-9.7 - Informalities not to invalidate assessments, mistakes in names or notices, etc
- Section 231-9.8 - Tax bills
- Section 231-9.9 - Filing and payment of taxes by electronic funds transfer
- Section 231-10 - Department; keep offices where
- Section 231-10.5 - Closing audit letters
- Section 231-10.6 - Rules or administrative guidance
- Section 231-10.7 - Temporary rulemaking authority for regulation of tax matters
- Section 231-10.8 - Tax clearance fees