Chapter 1 - General Provisions
- Part 1 - Miscellaneous Provisions
- 67-1-101 - Liberal construction of title Incidental powers of commissioner Chapter definitions.
- 67-1-102 - Powers and duties of commissioner and department of revenue.
- 67-1-103 - Study of tax laws Report.
- 67-1-104 - Tax administration fund.
- 67-1-105 - Hearings by commissioner.
- 67-1-106 - Optional reporting periods.
- 67-1-107 - Mailed tax papers or payments Determination of filing date.
- 67-1-108 - Applicability of taxability policy changes.
- 67-1-109 - Revenue and letter rulings.
- 67-1-110 - Taxpayer bill of rights.
- 67-1-111 - Statewide uniformity of harvest or severance taxes.
- 67-1-112 - Business tax Taxes invoiced to customers to be included in tax base.
- 67-1-113 - Keeping and maintenance of records Access to records Penalties for noncompliance.
- Part 2 - Division of Property Assessments
- Part 3 - State Board of Equalization
- 67-1-301 - Meetings Notice.
- 67-1-302 - Expenses.
- 67-1-303 - Oath of board members Compensation.
- 67-1-304 - Vice chair.
- 67-1-305 - Powers of board.
- 67-1-306 - Agents and assistants Fees for witnesses, service of process.
- 67-1-307 - Technical assistance to counties.
- 67-1-308 - Computer services available to localities.
- Part 4 - County Boards of Equalization
- Part 5 - Assessors of Property
- 67-1-501 - Construction.
- 67-1-502 - Election of assessor Term.
- 67-1-503 - County legislative body members ineligible.
- 67-1-504 - Vacancies.
- 67-1-505 - Surety bond.
- 67-1-506 - Deputy assessors and secretaries.
- 67-1-507 - Oath of office.
- 67-1-508 - Compensation.
- 67-1-509 - Qualifications.
- 67-1-510 - Certification and identification of assessors and deputies.
- 67-1-511 - Revocation of certificate.
- 67-1-512 - Schools and field training courses.
- 67-1-513 - Office consolidation.
- 67-1-514 - Changes in record-keeping systems.
- Part 6 - General Revenue Authority of Counties
- Part 7 - Collection and Enforcement Generally
- 67-1-701 - When taxes payable.
- 67-1-702 - Payment to trustee.
- 67-1-703 - Payment to state Form Time.
- 67-1-704 - Payment to county Form and receipt.
- 67-1-705 - Collection fees.
- 67-1-706 - Collection of excessive tax prohibited.
- 67-1-707 - Adjustments and refunds.
- 67-1-708 - Waiver of enforcement and collection.
- Part 8 - Penalties and Interest
- Part 9 - Payment of Tax Under Protest
- 67-1-901 - Payment under protest, involuntarily or under duress.
- 67-1-902 - Notice.
- 67-1-903 - Action against collecting officer.
- 67-1-904 - Jurisdiction of suit Certification and repayment.
- 67-1-905 - Costs paid by state.
- 67-1-906 - , 67-1-907. [Repealed.]
- 67-1-908 - Remedy exclusive.
- 67-1-909 - Writs to prevent collection of tax prohibited.
- 67-1-910 - Refusal of unrecognized money.
- 67-1-911 - Provisions applicable to municipal taxes.
- 67-1-912 - Provisions applicable to county taxes.
- Part 10 - Back Assessment and Reassessment Generally
- 67-1-1001 - Part definitions.
- 67-1-1002 - Grounds.
- 67-1-1003 - Qualifying municipalities for reassessments Appeals by owners.
- 67-1-1004 - Ineffective against bona fide purchaser.
- 67-1-1005 - Duty to back assess or reassess Citation.
- 67-1-1006 - Obtaining evidence.
- 67-1-1007 - Authority for back assessment or reassessment Finality.
- 67-1-1008 - Penalty and costs.
- 67-1-1009 - Estates Examination of inventories and reports.
- 67-1-1010 - Failure or refusal of clerk or trustee to perform duties.
- 67-1-1011 - Records and reports.
- Part 11 - Challenges to Back Assessments or Reassessments [Repealed]
- Part 12 - Enforcement by Distress Warrant
- Part 13 - General Powers to Obtain Evidence
- Part 14 - Tax Enforcement Procedures Act
- 67-1-1401 - Short title.
- 67-1-1402 - Application and construction.
- 67-1-1403 - Lien for taxes in favor of state.
- 67-1-1404 -
- 67-1-1405 - Collection by levy authorized.
- 67-1-1406 - Notice and demand.
- 67-1-1407 - Property subject to levy Exemptions.
- 67-1-1408 - Levy on pay Duration, release, and renewal.
- 67-1-1409 - Successive seizures under levy.
- 67-1-1410 - Levy Padlocking premises.
- 67-1-1411 - Levy Taxpayer's bond pending appeal.
- 67-1-1412 - Levy Surrender of property required.
- 67-1-1413 - Levy Production of books.
- 67-1-1414 - Notice of seizure.
- 67-1-1415 - Notice of sale.
- 67-1-1416 - Sale of indivisible property.
- 67-1-1417 - Time and place of sale.
- 67-1-1418 - Manner and conditions of sale.
- 67-1-1419 - Appraisal and disposition of perishable property.
- 67-1-1420 - Sale Redemption of property.
- 67-1-1421 - Certificate of sale.
- 67-1-1422 - Sale of real property Deed.
- 67-1-1423 - Effect of certificate or deed on junior encumbrances.
- 67-1-1424 - Records of sales and redemptions.
- 67-1-1425 - Expenses of levy and sale.
- 67-1-1426 - Application of proceeds of levy and sale.
- 67-1-1427 - Release of levy.
- 67-1-1428 - Return of wrongfully levied property.
- 67-1-1429 - Time limit for making levy Release of lien.
- 67-1-1430 - [Repealed.]
- 67-1-1431 - Action where tax in jeopardy.
- 67-1-1432 - Civil action Assertion of state's lien.
- 67-1-1433 - Enforcement of other liens.
- 67-1-1434 - Civil action by person other than taxpayer.
- 67-1-1435 - Sale of personal property by state.
- 67-1-1436 - Administration of real estate acquired by state.
- 67-1-1437 - Obtaining evidence.
- 67-1-1438 - Assessments by commissioner.
- 67-1-1439 - Rulemaking by commissioner.
- 67-1-1440 - Crimes against revenue officers.
- 67-1-1441 - Revenue officers Weapons Execution of search warrants.
- 67-1-1442 - Continuation of business to satisfy delinquent tax liability.
- 67-1-1443 - Failure to pay taxes collected from taxpayer's customers.
- 67-1-1444 - Collection of tax debt from transferee Liability of transferee.
- 67-1-1445 - Collection of tax debt outside state.
- Part 15 - Statute of Limitations
- Part 16 - Officers Charged with Delinquent Taxes
- 67-1-1601 - Commissions disallowed on failure to settle or pay over.
- 67-1-1602 - Action against collector for failure to settle or pay over.
- 67-1-1603 - Entry of motion against delinquent.
- 67-1-1604 - Time of trial.
- 67-1-1605 - Precedence on docket.
- 67-1-1606 - Commissioner's statement as evidence Copy of bond.
- 67-1-1607 - Judgment against collector.
- 67-1-1608 - Amount of judgment in absence of commissioner's statement.
- 67-1-1609 - Judgment against surviving principal and sureties.
- 67-1-1610 - Interest and damages.
- 67-1-1611 - Credit for claims due collector.
- 67-1-1612 - Receipt of revenues due state.
- 67-1-1613 - Report and deposit of revenues by clerk of court.
- 67-1-1614 - Clerk's commission.
- 67-1-1615 - Penalties for violations paid into school fund.
- 67-1-1616 - Monthly penalty for failure to pay over taxes Forfeiture of office.
- 67-1-1617 - Action on collector's bond.
- 67-1-1618 - Officials by whom suit brought.
- 67-1-1619 - Attorney's fee.
- 67-1-1620 - Collection and accounting for attorney's and auditor's fees.
- 67-1-1621 - Taxpayer's action against collector.
- 67-1-1622 - Release of collector's liability prohibited.
- 67-1-1623 - Actions against state officers.
- 67-1-1624 - Willful failure of county clerk to perform duties Assumption of duties by commissioner.
- 67-1-1625 - Willful failure of collector to pay over Felony.
- 67-1-1626 - Refund to collector on proof of deficiencies in collections.
- 67-1-1627 - Collector's action for reimbursement of tax paid by collector.
- 67-1-1628 - Powers of collector after expiration of term.
- 67-1-1629 - Rights of collector's sureties.
- Part 17 - Disclosure of Tax Returns and Tax Information
- 67-1-1701 - Part definitions.
- 67-1-1702 - Confidentiality.
- 67-1-1703 - Disclosure to taxpayer or fiduciary.
- 67-1-1704 - Disclosure for administrative purposes Tax collection.
- 67-1-1705 - Disclosure for tax enforcement.
- 67-1-1706 - Disclosure to parties in interest.
- 67-1-1707 - Disclosure for miscellaneous purposes.
- 67-1-1708 - Manner of disclosure Legal effect.
- 67-1-1709 - Violations Penalties.
- 67-1-1710 - Confidentiality of attorney-client communications.
- 67-1-1711 - Disclosure by commissioner.
- 67-1-1712 - Certified service provider.
- Part 18 - Taxpayer Remedies for Disputed Taxes
- 67-1-1801 - Enumeration of remedies.
- 67-1-1802 - Refunds.
- 67-1-1803 - Jurisdiction Certification of refunds Attorneys' fees Statute of limitation tolled Appeals Expedited proceedings.
- 67-1-1804 - Exclusivity of procedures.
- 67-1-1805 - [Obsolete.]
- 67-1-1806 - Rules and regulations.
- 67-1-1807 - Applicable laws Conditions precedent for recovery Conflicting laws.