Subchapter 5 - Liability and Payment
- § 26-18-501 - Liability for tax payment generally.
- § 26-18-502 - Transferee liability.
- § 26-18-503 - Remittance of taxes.
- § 26-18-504 - Final accounts of fiduciaries.
- § 26-18-505
- § 26-18-506
- § 26-18-507 - Claims for refunds of overpayments.
- § 26-18-508 - Interest on deficiencies and overpayments.