Part 13 - REPORTABLE TRANSACTIONS ACT
- Section 59-1-1301 - Title
- Section 59-1-1302 - Definitions
- Section 59-1-1303 - Taxpayer disclosure of reportable transactions
- Section 59-1-1304 - Penalty for taxpayer failure to disclose a reportable transaction
- Section 59-1-1305 - Penalty for taxpayer underpayment of tax attributable to a reportable transaction
- Section 59-1-1306 - Material advisor disclosure of reportable transactions
- Section 59-1-1307 - Material advisor maintenance of list
- Section 59-1-1308 - Material advisor penalties
- Section 59-1-1309 - Penalty may be waived, reduced, or compromised for reasonable cause