Browse as ListSearch Within- Section 11-10-1 - Legislative findings
- Section 11-10-2 - Short title; arrangement and classification
- Section 11-10-3 - Application of this article
- Section 11-10-4 - Definitions
- Section 11-10-5 - General power; regulations and forms
- Section 11-10-5a - Investigations
- Section 11-10-5b - Subpoena and subpoena duces tecum
- Section 11-10-5c - Returns by tax commissioner
- Section 11-10-5d - Confidentiality and disclosure of returns and return information
- Section 11-10-5e - Service of notice
- Section 11-10-5f - Timely filing and paying
- Section 11-10-5g - Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
- Section 11-10-5h - Enforcement proceedings
- Section 11-10-5i - Enforcement powers
- Section 11-10-5j - Liability for taxes withheld or collected
- Section 11-10-5k - Fractional parts of a cent
- Section 11-10-5l - Payment of estimated tax
- Section 11-10-5m - Overpayment of installments
- Section 11-10-5n - Payment by commercially acceptable means
- Section 11-10-5o - Notice of fiduciary relationship
- Section 11-10-5p - Effective date of amendments
- Section 11-10-5q - Settlement agreements and compromises
- Section 11-10-5r - Technical assistance advisories
- Section 11-10-5s - Disclosure of certain taxpayer information
- Section 11-10-5t - Payment by electronic fund transfers
- Section 11-10-5u - Disclosure of persons making retail sales of tobacco products
- Section 11-10-5v - Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property
- Section 11-10-5w - Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen- a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties
- Section 11-10-5x - Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization
- Section 11-10-5y - Disclosure of return information to Consolidated Public Retirement Board
- Section 11-10-5z - Electronic filing for certain persons
- Section 11-10-5aa - Confidentiality of information obtained during telecommunications tax study
- Section 11-10-5bb - Applying lottery prizes to tax liabilities
- Section 11-10-5cc - Disclosure of certain tax information to Commissioner of Highways
- Section 11-10-5dd - Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor
- Section 11-10-5ee - Limitations on claiming credits and rebates; rulemaking
- Section 11-10-6 - Mathematical or clerical errors; collection of balance due on return without remittance
- Section 11-10-7 - Assessment
- Section 11-10-7a - Abatement
- Section 11-10-7b - Abatement of interest attributable to errors and by tax division
- Section 11-10-7c - Abatement of any penalty or addition to tax attributable to written advice by tax commissioner
- Section 11-10-7d - Combining assessments
- Section 11-10-8 - Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date
- Section 11-10-9 - Hearing procedure
- Section 11-10-9a - Small claims procedure; disputes involving $10,000 or less
- Section 11-10-10 - Appeals
- Section 11-10-10a - Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court
- Section 11-10-11 - Collection of tax
- Section 11-10-11a - Administration of special district excise tax; commission authorized
- Section 11-10-11b - Fund creation; authorization for expenditure
- Section 11-10-11c - State administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority
- Section 11-10-12 - Liens, release; subordination; foreclosure; withdrawal
- Section 11-10-13 - Levy and distraint
- Section 11-10-13a - Property exempt from levy
- Section 11-10-13b - Surrender of property subject to levy
- Section 11-10-13c - Sale of seized property
- Section 11-10-13d - Sale of perishable goods
- Section 11-10-13e - Redemption of property
- Section 11-10-13f - Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property
- Section 11-10-13g - Legal effect of certificate of sale of personal property and deed of real property
- Section 11-10-13h - Records of sale
- Section 11-10-13i - Expense of levy and sale
- Section 11-10-13j - Application of proceeds of levy
- Section 11-10-13k - Authority to release levy and return property
- Section 11-10-14 - Overpayments; credits; refunds and limitations
- Section 11-10-14a - Tax refund check-off programs
- Section 11-10-14b - Monetary remedies for overpayments due to unconstitutionality
- Section 11-10-14c - Prompt payment of refunds of personal income taxes
- Section 11-10-14d - Prompt payment of refunds of corporation net income taxes
- Section 11-10-15 - Limitations on assessment
- Section 11-10-16 - Limitations on collection
- Section 11-10-17 - Interest
- Section 11-10-17a - Determination of rate of interest
- Section 11-10-18 - Additions to tax
- Section 11-10-18a - Additions to tax for failure to pay estimated income or business franchise tax
- Section 11-10-18b - Additions to tax for failure to pay any other estimated tax
- Section 11-10-18c - Failure to file partnership return or report
- Section 11-10-19 - Penalties
- Section 11-10-19a - Failure to file correct information returns
- Section 11-10-20 - Effective date; transition rules
- Section 11-10-21 - Severability
- Section 11-10-22 - Information returns and due date thereof
- Section 11-10-23 - Alternative dispute resolution of tax disputes
- Section 11-10-24 - Commissioner to review taxpayer problem resolution procedures; report to Legislature
- Section 11-10-25 - Taxpayer must show tax exemption applies; presumption
- Section 11-10-26 - Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state
- Section 11-10-27 - Administrative fees