Part 5. Returns and Payment
- 15-68-501. Liability for payment of tax -- security for retailer without place of business -- penalty.
- 15-68-502. Returns -- payment -- authority of department.
- 15-68-503. and reserved.
- 15-68-505. Credit for taxes paid on worthless accounts -- taxes paid if account collected.
- 15-68-506. Credit -- out-of-state taxes.
- 15-68-507. through reserved.
- 15-68-510. Vendor allowance.
- 15-68-511. reserved.
- 15-68-512. Security -- limitations -- sale of security deposit at auction -- bond.
- 15-68-513. Examination of return -- adjustments -- penalty and interest -- delivery of notices and demands.
- 15-68-514. Penalties and interest for violation.
- 15-68-515. reserved.
- 15-68-516. Authority to collect delinquent taxes.
- 15-68-517. Interest on deficiency.
- 15-68-518. and reserved.
- 15-68-520. Limitations.
- 15-68-521. through reserved.
- 15-68-525. Refunds -- interest -- limitations.