Part III - ASSESSMENT AND COLLECTION PROCEDURES
- Section 47:1561 - Alternative remedies for the collection of taxes
- Section 47:1561.1 - Special authority to enforce collection of taxes collected or withheld; personal liability
- Section 47:1561.2 - Special authority to recover rebates and refundable tax credits
- Section 47:1561.3 - Special authority to recover nonrefundable tax credits
- Section 47:1562 - Determination and notice of tax due
- Section 47:1563 - Protest to collector's determination of tax due
- Section 47:1564 - Assessment of tax, interest, and penalties
- Section 47:1565 - Notice of assessment and right to appeal
- Section 47:1565.1 - Waiver of restrictions and delays
- Section 47:1566 - Assessment and notice when tax is in jeopardy
- Section 47:1567 - Assessment and claims in bankruptcy and receivership
- Section 47:1568 - Assessment of tax shown on face of taxpayer's returns
- Section 47:1569 - Collection by distraint and sale authorized
- Section 47:1570 - Distraint defined
- Section 47:1571 - Distraint procedure
- Section 47:1572 - Surrender of property subject to distraint
- Section 47:1573 - Sale of distrained property
- Section 47:1574 - Collection by summary court proceeding authorized
- Section 47:1574.1 - Failure to pay tax collected from others; rule to cease business
- Section 47:1574.2 - Suit to enjoin certain preparers; cease and desist order
- Section 47:1574.3 - Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate
- Section 47:1575 - Injunctions prohibited
- Section 47:1576 - Remittance of tax under protest; suits to recover
- Section 47:1576.1 - Settlement offers
- Section 47:1576.2 - Installment agreements; fees
- Section 47:1576.3 - Fresh Start Proper Worker Classification Initiative
- Section 47:1576.4 - Safe harbor
- Section 47:1577 - Tax obligation to constitute a lien, privilege and mortgage
- Section 47:1578 - Cancellation of lien, privilege, and mortgage; compromises
- Section 47:1579 - Prescription of taxes, interest, and penalties
- Section 47:1580 - Suspension and interruption of prescription
- Section 47:1581 - Prescription of assessments as judgments
- Section 47:1582 - Failure to remit tax collected on behalf of the state; rule to cease business
- Section 47:1583 - Federal tax refund offset fees
- Section 47:1584 - Innocent spouse rule