Chapter 18 - State Tax Procedure Generally
- Subchapter 1 - General Provisions
- Subchapter 2 - Penalties and Offenses
- § 26-18-201 - Attempt to evade or defeat tax.
- § 26-18-202 - Failure to pay or file return.
- § 26-18-203 - False or fraudulent reports, etc.
- § 26-18-204 - False answers to questions or affidavits.
- § 26-18-205 - Failure to obey summons.
- § 26-18-206 - Conduct of business without license.
- § 26-18-207 - Continuance of business after forfeiture of bond.
- § 26-18-208
- § 26-18-209 - Evading or defeating tax -- Accomplice liability.
- § 26-18-210 - Prosecutions -- Where permitted.
- § 26-18-211 - Failure to correct noncompliance after notification.
- § 26-18-212 - Failure to file a return after notification.
- Subchapter 3 - Administration Generally
- § 26-18-301
- § 26-18-302 - Preservation of records and copies.
- § 26-18-303 - Records confidential and privileged -- Exceptions.
- § 26-18-304 - Bonds.
- § 26-18-305
- § 26-18-306 - Time limitations for assessments, collection, refunds, and prosecution.
- § 26-18-307 - Notice requirements.
- § 26-18-308 - Disposition of revenues.
- § 26-18-309 - Defense of director in civil suits.
- § 26-18-310 - Director's authority.
- § 26-18-311 - Electronic tax administration policy.
- § 26-18-312 - Signatures on electronic forms.
- § 26-18-313 - Standard of proof for exemptions, deductions, and credits.
- Subchapter 4 - Assessments
- Subchapter 5 - Liability and Payment
- Subchapter 6 - Licenses, Permits, and Registrations
- Subchapter 7 - Enforcement
- § 26-18-701 - Issuance of certificates of indebtedness and execution.
- § 26-18-702 - Injunction proceedings.
- § 26-18-703 - Appointment of receivers.
- § 26-18-704 - Proceedings against localities.
- § 26-18-705
- § 26-18-706 - Release of property from lien.
- § 26-18-707 - Extension of comity.
- § 26-18-708 - Spousal relief.
- Subchapter 8 - Taxpayer Bill of Rights
- § 26-18-801 - Title.
- § 26-18-802 - Disclosure of rights of taxpayer.
- § 26-18-803 - Procedures involving taxpayer interviews.
- § 26-18-804 - Abatement of penalty or addition to tax due to erroneous written advice by director -- Limitations.
- § 26-18-805 - Basis for evaluation of employees.
- § 26-18-806 - Content of tax due, deficiency, and other notices.
- § 26-18-807 - Agreements for payment of tax liability in installments.
- § 26-18-808 - Civil damages for failure to release lien.
- § 26-18-809 - Civil damages for certain unauthorized collection actions.
- § 26-18-810 - Disclosure or use of information by preparers of returns.
- § 26-18-811 - Administrative appeal of liens.
- § 26-18-812 - Regulations.
- Subchapter 9 - Taxpayer Assistance
- Subchapter 10 - Business Closure