Part 14 - ASSESSMENT, COLLECTIONS, AND REFUNDS ACT
- Section 59-1-1401 - Title
- Section 59-1-1402 - Definitions
- Section 59-1-1402.1 - Exceptions to applicability of this part
- Section 59-1-1403 - Commission to collect a tax, fee, or charge - Receipt for tax, fee, or charge paid - Additional remedies - Collection agents and counsel - Action by attorney general or county attorney - Commission rulemaking authority
- Section 59-1-1404 - Definition - Mailing procedures - Rulemaking authority - Commission mailing requirements
- Section 59-1-1405 - Notice of deficiency - Notice of assessment - Amended return - Exception
- Section 59-1-1406 - Record retention - Commission estimates tax if person fails to file a return
- Section 59-1-1407 - Mathematical errors
- Section 59-1-1408 - Assessments
- Section 59-1-1409 - Definition - Recomputation of amounts due - Refunds allowed
- Section 59-1-1410 - Action for collection of tax, fee, or charge - Action for refund or credit of liability - Denial of refund claim under appeal - Appeal of denied refund claim
- Section 59-1-1411 - Notice and demand
- Section 59-1-1412 - Applicability of section - Delinquent payment - Notice to third parties
- Section 59-1-1413 - Lien for a liability
- Section 59-1-1414 - Warrant procedures - Judgment - Notice requirements after filing warrant
- Section 59-1-1415 - Release of lien
- Section 59-1-1416 - Transferees
- Section 59-1-1417 - Burden of proof - Statutory construction
- Section 59-1-1418 - Suspension of running of statute of limitations
- Section 59-1-1419 - Venue - Section does not affect right to seek judicial review
- Section 59-1-1420 - Administrative garnishment order for liability