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.