Chapter 1 — GENERAL PROVISIONS.
- Section 40-1-1 Definitions.
- Section 40-1-2 Lien for taxes — Generally.
- Section 40-1-3 Lien for taxes - Date of lien.
- Section 40-1-4 Lien for taxes — Preferred claim.
- Section 40-1-5 Reports; remitting of payments.
- Section 40-1-7 Liability of agents for taxes.
- Section 40-1-8 Liability of receivers and trustees.
- Section 40-1-9 Equalization of taxation of state and national banks.
- Section 40-1-10 Duty of salaried officers as to disposition of fees collected.
- Section 40-1-13 Defense of actions involving revenue laws.
- Section 40-1-14 Payment of court costs.
- Section 40-1-15 Execution sufficient warrant for levy.
- Section 40-1-16 Copies of books, records, papers, etc., admitted in evidence.
- Section 40-1-17 Judgment on verdict in favor of state against officers.
- Section 40-1-18 Falsely returning list of taxpayer as sworn to.
- Section 40-1-19 Bank officer failing to make, swear to, and deliver required statements.
- Section 40-1-20 Taxing authorities acting as attorney for taxpayer.
- Section 40-1-21 Access to books and records of revenue officers.
- Section 40-1-22 Penalty for officers who neglect duty.
- Section 40-1-23 Liability of officers for conversion.
- Section 40-1-24 Duty of sheriff in selling property under execution, etc.
- Section 40-1-25 Dealing in state securities.
- Section 40-1-26 Falsely and fraudulently procuring state warrants.
- Section 40-1-27 Payment of taxes by lienors.
- Section 40-1-28 Impeachment of officers.
- Section 40-1-29 Form of notices to taxpayers.
- Section 40-1-30 Notice required to be given by registered mail may be given by certified mail.
- Section 40-1-31 Distribution of revenues collected.
- Section 40-1-31.1 Disposition of certain fees.
- Section 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.
- Section 40-1-32.1 Education Trust Fund Proration Prevention Act.
- Section 40-1-35 Enforcement of liability for taxes imposed by other states.
- Section 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes.
- Section 40-1-38 Trial tax.
- Section 40-1-39 Prompt returns, reports, payments and settlements.
- Section 40-1-40 Actions against officers.
- Section 40-1-41 Correction of settlements of assessors.
- Section 40-1-42 Overpayments into State Treasury.
- Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents.
- Section 40-1-44 Interest on delinquent taxes and overpayments.
- Section 40-1-45 Timely mailing treated as timely filing and paying.
- Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators.
- Section 40-1-47 Investment of ad valorem taxes.
- Section 40-1-48 Investment of ad valorem taxes - Use of special funds.