Chapter 1 - DEPARTMENT OF REVENUE

Section 10-1-1 - Department created-Seal of department
Section 10-1-1.1, 10-1-2 - [Repealed]
Section 10-1-3 - Secretary's full time service required-Annual report to Governor-Oath and bond
Section 10-1-4 - [Repealed]
Section 10-1-5 - Deputy secretary of revenue-Appointment and oath of office-Absence or disability of secretary
Section 10-1-6 - Divisions within department-Directors and deputy directors of divisions-Employees of department
Section 10-1-6.1 - Special agents-Appointment and authority
Section 10-1-7 - Appointment and tenure of directors-Oath and bond
Section 10-1-8 - Deputy to substitute for director of division
Section 10-1-9 - Fees and employee expenses charged against departmental appropriations-Vouchers
Section 10-1-10 - Attorney general to assist department-Prosecution of actions
Section 10-1-11 - Assistant attorney general for Department of Revenue
Section 10-1-12 - State's attorneys to assist in prosecutions
Section 10-1-13 - General functions of secretary
Section 10-1-13.1 - Interstate agreements for administration of excise and income taxes-Exchange of information
Section 10-1-14 - Licensing powers with respect to alcoholic beverages
Section 10-1-15 - General supervision of assessment of property for taxation-Forms-Classification of property
Section 10-1-15.1 - State contracts for tax collection and reporting
Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts
Section 10-1-16 - Advice and direction to directors of equalization and boards-Instructional meetings of directors
Section 10-1-16.1 - Standard real estate appraisal manual
Section 10-1-17 - Tax assessment and collection reports required of local officers
Section 10-1-18 - Investigation of assessment and equalization work-Visits to counties
Section 10-1-19, 10-1-20 - [Repealed]
Section 10-1-21 - Order by secretary for reassessment of property in district
Section 10-1-22 - Reassessment lists-Filing of copies with secretary
Section 10-1-23 - Equalization of reassessments by secretary-Transmittal to and use by county auditor-Right of appeal preserved
Section 10-1-24 - Placement of omitted property on assessment rolls
Section 10-1-25 - Investigation of evasions and violations of tax and assessment laws-Proceedings to remedy improper administration
Section 10-1-26 - Summons of witnesses and evidence in departmental investigations
Section 10-1-27 - Depositions in departmental investigations
Section 10-1-28 - Administration of oaths to witnesses-Proceedings on refusal of witness to testify or produce evidence-Compensation of witnesses and officers serving summons-False testimony as perjury
Section 10-1-28.1 - Confidentiality of return information-Definition of terms
Section 10-1-28.2 - Lists compiled by department confidential-Unauthorized disclosure as misdemeanor
Section 10-1-28.3 - Return information confidential-Unauthorized disclosure as misdemeanor
Section 10-1-28.4 - Persons to whom return information may be disclosed-Purposes
Section 10-1-28.5 - Disclosure of return information in judicial or administrative proceedings
Section 10-1-28.6 - Federal taxpayer information defined
Section 10-1-28.7 - Federal taxpayer information confidential-Unauthorized disclosure as misdemeanor
Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed-Purposes
Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings
Section 10-1-29 - Payment of expense for enforcement of petroleum products law
Section 10-1-30 - Allocation of funds from taxes and license on petroleum products
Section 10-1-31 - Direction of proceedings for violation of tax laws-Removal of tax officials from office
Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws
Section 10-1-33 - Economic and financial information required of individuals, partnerships, associations, and corporations
Section 10-1-34 - Compilation and reporting of natural resources statistics
Section 10-1-35 - Annual report to Governor-Contents and date of filing
Section 10-1-36 - Transmittal to Governor and legislators of report on taxable property-Recommendations for improvement
Section 10-1-37 - Consultation with and reports to Governor
Section 10-1-38 - Formulation and recommendation of legislation
Section 10-1-39 - Reports on licensing and regulatory legislation
Section 10-1-40 - Construction of tax laws by secretary-Other powers provided by law
Section 10-1-41 - Appeals from departmental decisions
Section 10-1-42 - [Repealed]
Section 10-1-43 - Names and addresses of attorneys handling similar cases
Section 10-1-44 - Establishment of sales and use tax collection fund
Section 10-1-44.1, 10-1-44.2 - [Repealed]
Section 10-1-44.3 - Secretary of revenue may release lists of persons exempt from sales and use taxes
Section 10-1-44.4 - [Repealed]
Section 10-1-45 - Examination of business records of holder of abandoned property
Section 10-1-46 - Pilot program to grant secured party access to state's computer to cancel liens-Secretary to determine procedure, promulgate rules
Section 10-1-47 - [Effective Until 7/1/2024] Internal Revenue Code-Defined for certain sections
Section 10-1-47 - [Effective 7/1/2024] Internal Revenue Code-Defined for certain sections