Chapter 59 - Uniform Administration Of Certain State Taxes
- Section 10-59-1 - Application.
- Section 10-59-2 - Definition of terms.
- Section 10-59-3 - Notice of intent to audit defined.
- Section 10-59-4 - Certificate of assessment defined.
- Section 10-59-5 - Investigation and examination by secretary.
- Section 10-59-6 - Penalty for failure to file return--Penalty reduced or eliminated--Interest charged forlate payment--Interest tolled during appeal--Maximum interest rate for mistake oflaw.
- Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported.
- Section 10-59-7 - Audits--Notice of intent to audit required--Consideration of papers not presented toauditor.
- Section 10-59-8 - Issuance of certificate of assessment--Certificate deemed prima facie correct--Copyto taxpayer--Payment--Hearing.
- Section 10-59-9 - Hearing--Request in writing--Payment required before appeal--Amended oradditional statements of fact--Appeal.
- Section 10-59-10 - Immediate assessment and demand for payment--Lien filed and distress warrantissued if not paid--Acceptance of bond.
- Section 10-59-11 - Lien in favor of state--Preservation of lien--Priority--Lien in county where noticerecorded.
- Section 10-59-12 - Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice ofsatisfaction.
- Section 10-59-13 - Issuance of distress warrant--Collection and remittance of tax--Compensation forsheriff--Accounts subject to seizure.
- Section 10-59-14 - Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
- Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt.
- Section 10-59-16 - Time limitation for collection--Exceptions.
- Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts.
- Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate ofassessment.
- Section 10-59-19 - Recovery of overpaid taxes--Time limitation.
- Section 10-59-19.1 - Repealed.
- Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxesand seek recovery.
- Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
- Section 10-59-22 - Determination of amount of tax overpayment by secretary--Recovery credited againstfuture taxes--Exceptions.
- Section 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim--Hearing andappeal procedure.
- Section 10-59-23 - Recovery refund paid to taxpayer.
- Section 10-59-24 - Recovery refund--Interest included--Exception.
- Section 10-59-24.1 - Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
- Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes--Presumption ofreasonable business practice.
- Sections 10-59-25, 10-59-26 - Application of subsequent sections. Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner
- Section 10-59-27 - Reliance on written advice--Inconsistent position by Department of Revenue andRegulation.
- Section 10-59-28 - Reduction or abatement of penalty or interest.
- Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited.
- Section 10-59-30 - Release of tax lien--Erroneous liens--Costs.
- Section 10-59-31 - Reduction of taxes, interest, and penalty upon widespread misunderstanding andgood faith effort.
- Section 10-59-32 - Electronic remittances--Authority--Timeliness.
- Section 10-59-33 - Timely filing of returns, reports or remittances.
- Section 10-59-34 - Costs paid by losing party if position not justified.
- Section 10-59-35 - Written requirements for audit--List of taxable items.
- Section 10-59-36 - Authorizing to file returns or reports by electronic means.
- Section 10-59-37 - Alternative methods for signing returns.
- Section 10-59-38 - Promulgation of rules.
- Section 10-59-39 - Repealed.
- Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax.
- Section 10-59-41 - Prior compliance--Effect.
- Section 10-59-42 - Deadline for filing tax refund claim with department based upon certain courtdecision.
- Section 10-59-43 - Deadline for filing tax refund claim with storage facility owner based upon certaincourt decision.
- Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax.