CHAPTER 1. TAX ADMINISTRATION
- Part 1. General Provisions
- 15-1-101. Definitions.
- 15-1-102. Person defined.
- 15-1-103. Destruction of tax records authorized -- procedure.
- 15-1-104. Treasurers to destroy certain tax records.
- 15-1-105. Repealed.
- 15-1-106. Federal tax return information.
- 15-1-107. reserved.
- 15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses
- 15-1-109. Prohibition on tax return preparation services -- filing electronic returns.
- 15-1-110. Rulemaking authority.
- 15-1-111. Repealed.
- 15-1-112. Business equipment tax rate reduction reimbursement to local government taxing jurisdictions.
- 15-1-113. Repealed.
- 15-1-114. and reserved.
- 15-1-116. Manufactured home considered as improvement to real property -- requirements.
- 15-1-117. Repealed.
- 15-1-118. Reversal of declaration that manufactured home is real property.
- 15-1-119. reserved.
- 15-1-120. Policy and purpose.
- 15-1-121. Entitlement share payment -- appropriation.
- 15-1-122. Fund transfers.
- 15-1-123. through reserved.
- 15-1-140. Department of revenue POINTS computer system replacement.
- 15-1-141. Repealed.
- Part 2. Department of Revenue
- 15-1-201. Administration of revenue laws.
- 15-1-202. Enforcement of revenue laws.
- 15-1-203. Study of other tax systems.
- 15-1-204. Consultation with governor.
- 15-1-205. Biennial report -- contents.
- 15-1-206. Waiver of penalties -- interest.
- 15-1-207. Writeoff of collection of tax, penalty, or interest -- rules.
- 15-1-208. Signature alternatives for electronically filed returns.
- 15-1-209. and reserved.
- 15-1-211. Uniform dispute review procedure -- notice -- appeal.
- 15-1-212. through reserved.
- 15-1-216. Uniform penalty and interest assessments for violation of tax provisions -- applicability -- exceptions -- uniform provision for interest on overpayments.
- 15-1-217. Rulemaking authority.
- 15-1-218. Out-of-state collections -- authority to enter into contracts -- statutory appropriation.
- 15-1-219. and reserved.
- 15-1-221. Short title.
- 15-1-222. Taxpayer bill of rights.
- 15-1-223. Office of taxpayer assistance.
- 15-1-224. through reserved.
- 15-1-230. Report on income tax credit to committee.
- 15-1-231. Payment of taxes by credit card and other commercially acceptable means.
- 15-1-232. Deposit of money.
- Part 3. Investigation and Hearings
- Part 4. Protest Payments, Actions to Recover, and Alternative Remedies
- 15-1-401. Repealed.
- 15-1-402. Payment of property taxes or fees under protest.
- 15-1-403. Repealed.
- 15-1-404. Other remedies superseded.
- 15-1-405. Injunction not to be used to restrain enforcement of tax.
- 15-1-406. Declaratory judgment.
- 15-1-407. Alternative remedy -- procedure.
- 15-1-408. Alternative remedy -- judgment.
- 15-1-409. Exclusion of property subject to property tax protest -- guarantee tax base -- tax refund.
- 15-1-410. through reserved.
- 15-1-421. Payment of taxes by negotiable instrument.
- Part 5. Disposition of Tax Proceeds
- Part 6. Multistate Tax Compact
- Part 7. Collection of Delinquent Taxes -- Warrant for Distraint
- Part 8. Payment of Taxes by Electronic Funds Transfer