TITLE 48 - REVENUE AND TAXATION
- CHAPTER 1 - GENERAL PROVISIONS
- § 48-1-1 - Short title
- § 48-1-10 - Economic incentives to users of raw forest products
- § 48-1-2 - Definitions
- § 48-1-3 - Forms and filings prior to January 1, 1980
- § 48-1-4 - Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty
- § 48-1-5 - Unlawful conversion of funds collected for benefit of state; penalty
- § 48-1-6 - Unlawful filing of false documents; omissions; tax evasion; penalty
- § 48-1-7 - Fraudulent use of exemption certificate to evade taxes; penalty
- § 48-1-8 - Computer software
- § 48-1-9 - Taxpayer Bill of Rights
- CHAPTER 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
- CHAPTER 3 - TAX EXECUTIONS
- § 48-3-1 - Execution for collection of money due the state; affidavit of illegality
- § 48-3-10 - Form of notice
- § 48-3-11 - Form of list of security deeds and mortgages
- § 48-3-12 - Issuance of garnishments by tax collectors and tax commissioners; proceedings
- § 48-3-13 - Petition to reduce execution to judgment -- Procedures
- § 48-3-14 - Petition to reduce execution to judgment -- Procedures for nonresident
- § 48-3-15 - Petition to reduce execution to judgment -- Demand for jury trial; issues
- § 48-3-16 - Petition to reduce execution to judgment -- Procedures when respondent fails to appear
- § 48-3-17 - Petition to reduce execution to judgment -- Grace period before final judgment; effect of respondent's appearance or failure to appear
- § 48-3-18 - Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent
- § 48-3-19 - Transfer of executions
- § 48-3-2 - Executions against foreign corporations
- § 48-3-20 - Interest on transferred executions
- § 48-3-21 - Statute of limitations for tax executions
- § 48-3-21.1 - Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit
- § 48-3-22 - Statutory limitations applicable to tax executions
- § 48-3-23 - Nulla bona; tolling of statute of limitations
- § 48-3-23.1 - Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations
- § 48-3-24 - Interposition of claims; oath; bond; trial
- § 48-3-25 - Remittance of money collected on process
- § 48-3-26 - Judicial interference in tax levies
- § 48-3-27 - Obstructing levying officers; penalty
- § 48-3-28 - Entry of satisfaction to be duly recorded on execution docket
- § 48-3-29 - Publication of information regarding executions; withdrawal
- § 48-3-3 - Executions by tax collectors and commissioners
- § 48-3-3.1 - Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced
- § 48-3-4 - Selection of property to be levied
- § 48-3-5 - Geographical scope of tax executions
- § 48-3-6 - Leviers of executions; aggregating multiple executions
- § 48-3-7 - Issuance of alias tax execution to replace lost original
- § 48-3-8 - Interest on executions
- § 48-3-9 - Notice of levy to owner of security deed or mortgage; lists; fees
- CHAPTER 4 - TAX SALES
- CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
- ARTICLE 1 - GENERAL PROVISIONS
- ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
- ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
- ARTICLE 4 - COUNTY TAXATION
- ARTICLE 5 - UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION
- ARTICLE 5A - EXAMINATION OF COUNTY TAX DIGESTS
- ARTICLE 6 - MUNICIPAL TAXATION
- ARTICLE 7 - MISCELLANEOUS LOCAL ADMINISTRATIVE PROVISIONS
- ARTICLE 8 - SCHOOL TAXATION
- ARTICLE 9 - FRANCHISES
- ARTICLE 10 - AD VALOREM TAXATION OF MOTOR VEHICLES AND MOBILE HOMES
- ARTICLE 10A - AD VALOREM TAXATION OF HEAVY-DUTY EQUIPMENT MOTOR VEHICLES
- ARTICLE 11 - AD VALOREM TAXATION OF PUBLIC UTILITIES
- ARTICLE 12 - AD VALOREM TAXATION OF AIRLINE COMPANIES
- CHAPTER 5A - SPECIAL ASSESSMENT OF FOREST LAND CONSERVATION USE PROPERTY
- CHAPTER 5B - MORATORIUM PERIOD FOR VALUATION INCREASES IN PROPERTY
- CHAPTER 6 - TAXATION OF INTANGIBLES
- CHAPTER 7 - INCOME TAXES
- CHAPTER 7A - TAX CREDITS
- CHAPTER 8 - SALES AND USE TAXES
- ARTICLE 1 - STATE SALES AND USE TAX
- ARTICLE 2 - JOINT COUNTY AND MUNICIPAL SALES AND USE TAX
- ARTICLE 2A - HOMESTEAD OPTION SALES AND USE TAX
- ARTICLE 3 - COUNTY SALES AND USE TAXES
- ARTICLE 3A - UNIFORM SALES AND USE TAX ADMINISTRATION
- ARTICLE 4 - WATER AND SEWER PROJECTS AND COSTS TAX
- ARTICLE 5 - SPECIAL DISTRICTS
- CHAPTER 9 - MOTOR FUEL AND ROAD TAXES
- CHAPTER 10 - MOTOR VEHICLE LICENSE FEES AND PLATES
- CHAPTER 11 - TAXES ON TOBACCO PRODUCTS
- § 48-11-1 - Definitions
- § 48-11-10 - Monthly reports of licensed distributors; contents; authority to require reports from common carriers, warehousemen, and others; penalty for failure to file timely report
- § 48-11-11 - Records of distributors and dealers; stock of tobacco products; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses
- § 48-11-12 - Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty fo
- § 48-11-13 - Tax on persons having tobacco products on which tax under Code Section 48-11-2 not paid; rate; exemptions
- § 48-11-14 - Registration, reports, and tax payments of persons acquiring tobacco products subject to tax under Code Section 48-11-13; assessment of tax due from person failing to file or filing inc
- § 48-11-15 - Procedure for refund of taxes, cost price of affixed stamps, and tax on tobacco products unfit for sale, use, or consumption and destroyed or exported
- § 48-11-16 - Purchase of tax stamps on account by licensed distributors; permit; time of payment; bond; cancellation of permit without notice for failure or refusal to comply with Code section; annu
- § 48-11-17 - Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien
- § 48-11-18 - Procedure for hearing by persons aggrieved by action of commissioner; initiation of hearings by commissioner; production of evidence; appeals; bond; grounds for not sustaining commissio
- § 48-11-19 - Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement
- § 48-11-2 - Excise tax; rate on tobacco products; retail selling price before addition of tax; exemptions; collection and payment on first taxable transaction; distributors; tax separately identifie
- § 48-11-20 - Venue as to violations of chapter; commissioner's certificate as prima-facie evidence
- § 48-11-21 - Jurisdiction of superior courts of criminal violations of chapter
- § 48-11-22 - Transportation of unstamped tobacco products; requirement of invoices or delivery tickets; contents; confiscation and disposition absent invoice or ticket; penalty; applicability
- § 48-11-23 - Transporting tobacco products in violation of Code Section 48-11-22; penalty
- § 48-11-23.1 - Additional requirements on the sale of tobacco products; seizure and forfeiture of contraband; revocation of licenses
- § 48-11-24 - Penalties for possession of unstamped tobacco products; penalty for operation of unlicensed business or activity; procedure for enforcement and collection of penalties; costs and expens
- § 48-11-25 - Violations of chapter; penalties
- § 48-11-26 - Failure to file report or filing false report required by chapter; penalty
- § 48-11-27 - False entries on invoices or records pursuant to chapter; penalty
- § 48-11-28 - Possession, use, manufacture, or other unlawful activities involving counterfeited stamps or tampering with metering machine pursuant to chapter; penalty
- § 48-11-29 - Swearing and testifying falsely with respect to matters governed by chapter; penalty
- § 48-11-3 - Collection of tax by stamps; sale at discount to distributors; basis of discount percentage; alternate method of collection of tax on cigars; prohibition of sale or exchange of stamps w
- § 48-11-30 - Penalty for sale or possession of counterfeit cigarettes
- § 48-11-4 - Licensing of persons engaged in tobacco business; initial and annual fees; suspension and revocation; registration and inspection of vending machines; bond by distributor; jurisdiction;
- § 48-11-5 - Licensing of nonresident distributors; authorized use of stamps or metering machine; bond; amount; examination of records; service on agent; applicability of chapter to nonresident distr
- § 48-11-6 - Suspension, refusal of renewal, and revocation of licenses; notice; procedures for hearings; appeals; effect of suspension or refusal to renew on other activities by commissioner
- § 48-11-7 - Execution of bonds by distributor; surety
- § 48-11-8 - Prohibition of sale or possession of unstamped tobacco products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports
- § 48-11-9 - Seizure as contraband of unstamped tobacco products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines
- CHAPTER 12 - ESTATE TAX
- § 48-12-1 - Definition
- § 48-12-1.1 - Exception for estates with dates of death in years for which a federal tax credit for state death taxes was not allowed
- § 48-12-2 - Filing duplicate of federal estate tax return; payment of state estate tax equal to federal credit; reduction for tax credit arising from property taxed in another state; changes based o
- § 48-12-3 - Nonresident decedents owning real property or personal property having business situs in state; filing duplicate of federal estate tax return; procedure; payment of state estate tax; adj
- § 48-12-4 - Extension of time for filing duplicate return; limit; application; extension for payment of tax; application; termination; payment of tax plus interest upon termination; bond
- § 48-12-5 - Untimely filing of duplicate return of decedent's estate; assessment of estate for state estate tax; production of evidence; notice to personal representative of amount of tax and intere
- § 48-12-6 - Failure to pay timely tax assessed or failure to pay tax on or before filing; issuance of execution; enforcement; interest; penalty
- CHAPTER 13 - SPECIFIC, BUSINESS, AND OCCUPATION TAXES
- CHAPTER 14 - GRANTS AND SPECIAL REVENUE DISBURSEMENTS
- § 48-14-1 - Grants to counties containing more than 20,000 acres of state-owned land not subject to taxation; limit on amount of grants; evaluation and assessment; procedure for billing State Forest
- § 48-14-2 - "TVA" defined; apportionment of payments to state and political subdivisions by TVA in lieu of taxes; formula; deduction of direct TVA payments; reapportionment
- § 48-14-3 - Distribution of funds appropriated to counties for public road construction and maintenance; submission of annual county audits; unexpended funds; payment; minimum annual amount
- § 48-14-4 - Annual grant to counties with 20,000 or more acres of unimproved real estate owned by Department of Natural Resources
- CHAPTER 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
- § 48-15-1 - No immunity from criminal prosecution; unlawful use of marijuana or controlled substances not authorized
- § 48-15-10 - Confidentiality of information obtained under chapter; penalty for violation; publication of statistics authorized
- § 48-15-11 - Forfeiture law not superseded by chapter
- § 48-15-2 - Definitions
- § 48-15-3 - Imposition of tax
- § 48-15-4 - Exemption
- § 48-15-5 - Calculation of tax
- § 48-15-6 - Tax rates
- § 48-15-7 - Time of payment of tax; report forms
- § 48-15-8 - Enforcement and administration of chapter
- § 48-15-9 - Assessment and collection of tax
- CHAPTER 16 - TAX AMNESTY PROGRAM
- § 48-16-1 - Legislative findings, declarations, and intent
- § 48-16-10 - Imposition of cost of collection fee after amnesty period expires
- § 48-16-11 - Contracts with debt collection agencies or attorneys to collect delinquent taxes, penalties, and interest
- § 48-16-12 - Willful failure to make return; false returns; willful failure to pay taxes; failure to obey a subpoena or order
- § 48-16-2 - Short title
- § 48-16-3 - Definitions
- § 48-16-4 - Tax amnesty program; waiver of penalties; duration and applicability of program; forms
- § 48-16-5 - Applicability; effect of audit, assessment, bill, notice, demand for payment, or proceeding; installment agreements; deficiency assessment after amnesty period ends
- § 48-16-6 - To whom amnesty granted; effect of notice of criminal investigation or pending criminal litigation; interest or penalty paid prior to request for amnesty; refund or credit of taxes or in
- § 48-16-7 - Interest on installment agreements; interest on refunded or credited overpayments
- § 48-16-8 - Regulations, forms and instructions, and other actions necessary to implement chapter; publicity of program
- § 48-16-9 - Accounting and reporting of funds collected under amnesty program; disposition of funds
- CHAPTER 16A - PROPERTY TAX AMNESTY PROGRAM
- § 48-16A-1 - Legislative findings, declarations, and intent
- § 48-16A-10 - Cost of collection fee
- § 48-16A-2 - Short title
- § 48-16A-3 - Definitions
- § 48-16A-4 - Development and administration of program; waiver of penalties; duration of program; forms
- § 48-16A-5 - Requirements for participation in program by eligible taxpayers
- § 48-16A-6 - Taxpayers eligible for amnesty
- § 48-16A-7 - Interest on installment agreements or refunded or credited overpayments
- § 48-16A-8 - Publicizing of program
- § 48-16A-9 - Accounting and reporting of collections
- CHAPTER 17 - COIN OPERATED AMUSEMENT MACHINES
- § 48-17-1 - Definitions
- § 48-17-10 - Refund of annual permit fee
- § 48-17-11 - Permit fees for additional machines; penalty fee
- § 48-17-12 - Administration of chapter
- § 48-17-13 - Criminal violations; investigations; seizure and confiscation of machines; repossession; sealing of machines
- § 48-17-14 - Validity of prior existing obligations to state
- § 48-17-15 - Limitation on percent of monthly gross retail receipts derived from machines; monthly verified reports; issuance of fine or revocation or suspension of license for violations; submissio
- § 48-17-16 - Penalties for violations by business owners or operators
- § 48-17-2 - License fees; issuance of license; display of license; control number; duplicate certificates; application for license or renewal
- § 48-17-3 - Refund of license
- § 48-17-4 - Refusal to issue or renew license; revocation or suspension; hearing
- § 48-17-5 - Right to notice and hearing; service of notice
- § 48-17-6 - Delivery of order refusing application or imposing sanction
- § 48-17-7 - Judicial review of action by commissioner
- § 48-17-8 - Appeal from superior court
- § 48-17-9 - Payment and collection of annual permit fee; permit stickers
- CHAPTER 18 - CERTIFIED CAPITAL COMPANIES