Chapter 36 - Collection Of Delinquent Taxes
- Subchapter 1 - General Provisions
- Subchapter 2 - Collection Generally
- § 26-36-201 - Dates taxes due and payable.
- § 26-36-202 - Payment of delinquent taxes.
- § 26-36-203 - Publication of delinquent personal property tax list.
- § 26-36-204 - Striking of names on list.
- § 26-36-205 - List of delinquent officers.
- § 26-36-206 - Distraint of goods to pay delinquent personal property taxes.
- § 26-36-207 - Garnishment proceedings authorized.
- § 26-36-208 - Delinquent taxpayer relocating to another county.
- § 26-36-209 - Time and manner -- Returns.
- § 26-36-210 - Counties under unit tax ledger system.
- § 26-36-211 - Liability of collector for property improperly sold.
- § 26-36-212 - Delinquent ad valorem taxes on interests in oil or gas.
- Subchapter 3 - Setoff Against State Tax Refund
- § 26-36-301 - Purposes.
- § 26-36-302 - Construction.
- § 26-36-303 - Definitions.
- § 26-36-304 - Remedy cumulative.
- § 26-36-305 - Setoffs for claimant agencies.
- § 26-36-306 - Minimum sum collectible.
- § 26-36-307 - Submission of claims -- Information.
- § 26-36-308 - Procedure for setoff generally.
- § 26-36-309 - Notification of debtor.
- § 26-36-310 - Hearing procedure.
- § 26-36-311 - Appeals.
- § 26-36-312 - Certification of debt.
- § 26-36-313 - Notice of final setoff.
- § 26-36-314 - Priorities of claims.
- § 26-36-315 - Joint refunds.
- § 26-36-316 - Disposition of proceeds collected.
- § 26-36-317 - Accounting of payments.
- § 26-36-318 - Interest.
- § 26-36-319 - Disclosure of information.
- § 26-36-320 - Rules and regulations.
- § 26-36-321 - Setoff for debt to Internal Revenue Service.