Chapter 249. System of Self-Determination as to the Personal Property Tax
- § 5201. Establishment
- § 5202. Definitions
- § 5203. Personal property tax return
- § 5204. Valuation and computation of the tax
- § 5205. Date for filing the tax return and for payment of taxes; excess payments; ex officio tax return
- § 5206. Deficiencies—Notification; recourses
- § 5207. Deficiencies—Collection after appeal
- § 5208. Deficiencies—Jurisdiction of the Court of First Instance to increase it; additional amounts or additions to the tax
- § 5209. Deficiencies—Additional
- § 5210. Deficiencies—Mathematical error
- § 5211. Deficiencies—Extension for payment
- § 5212. Deficiencies—Address for serving notice
- § 5213. Service of summons and requirements
- § 5214. Taxes in jeopardy—Appraisal
- § 5215. Taxes in jeopardy—Prior to deficiency
- § 5216. Taxes in jeopardy—Scope and total
- § 5217. Bankruptcies and receiverships
- § 5218. Prescription—Term for appraisal and collection
- § 5219. Prescription—Exceptions
- § 5220. Prescription—Stay of proceedings
- § 5221. Interest, surcharges, additions and tax penalties
- § 5222. Publication of tax returns—Inspection, restricted
- § 5223. Publication of tax returns—Upon request of shareholders
- § 5224. Publication of tax returns—Information requested by the Committees of the Legislature
- § 5225. Publication of tax returns—Taxpayer lists at the Internal Revenue Collection Centers
- § 5226. Publication of tax returns—Information requested by Municipal Treasurers
- § 5227. Publication of tax returns—Disclosure of information
- § 5228. Taxpayer surveys
- § 5229. Examination of books and witnesses
- § 5230. Power to take oaths and statements
- § 5231. Final agreements; faculty of the Collection Center
- § 5232. Additional penalties
- § 5233. Payments
- § 5234. Liens—Legal collection procedure
- § 5235. Liens—Collection of taxes
- § 5236. Penalties for failing to file the real estate tax return or submit information
- § 5237. Tax returns, sworn statements and fraudulent claims
- § 5238. Authentication of the tax return; penalty for perjury
- § 5239. Illegal acts by officials or employees
- § 5240. Fraud or falsehood in the request for exemption or exonerations