Part 5. Administration and Collection
- 15-31-501. Department rules -- conformance with Internal Revenue Code.
- 15-31-502. Assessment and payment of tax -- estimated tax payment -- amount of required installments.
- 15-31-503. Deficiency assessment -- notice -- penalty and interest.
- 15-31-504. Estimated tax on failure to file.
- 15-31-505. Subpoenas -- investigation of income, and shifting.
- 15-31-506. Copy of federal return required -- report of amended federal return.
- 15-31-507. Repealed.
- 15-31-508. Repealed.
- 15-31-509. Periods of limitation.
- 15-31-510. Estimated payments -- tax returns -- penalty and interest.
- 15-31-511. Confidentiality of tax records.
- 15-31-512. through reserved.
- 15-31-521. Closing agreements.
- 15-31-522. When immediate payment demanded.
- 15-31-523. Suspension or forfeiture on delinquency.
- 15-31-524. Reviver of corporation after suspension or forfeiture.
- 15-31-525. Levy upon and sale of property.
- 15-31-526. Action by attorney general.
- 15-31-527. Repealed.
- 15-31-528. through reserved.
- 15-31-531. Credit for overpayment -- interest on overpayment.
- 15-31-532. Application for refund -- appeal from denial.
- 15-31-533. through reserved.
- 15-31-541. Site of failure to act -- evidence.
- 15-31-542. Repealed.
- 15-31-543. Forfeiture of right to engage in business -- penalties.
- 15-31-544. Action on false or fraudulent return.
- 15-31-545. Repealed.
- 15-31-546. through reserved.
- 15-31-551. Certified copies of corporation license tax returns to taxpayer -- fee.
- 15-31-552. Corporation license dissolution or withdrawal certificates and tax clearance certificates furnished.
- 15-31-553. Fees to reimburse department for costs -- deposit in general fund.
- 15-31-554. Returns to which sections apply.