Part XII - Deficiencies, refunds, interest and penalties
- Section 12-728(a)-1 - Interest on deficiency assessments
- Section 12-728(a)-2 - Penalties on deficiency assessments
- Section 12-728(b)-1 - Notice of deficiency
- Section 12-731-1 - Mathematical errors
- Section 12-732(a)-1 - Claim for refund
- Section 12-732(a)-2 - Claim for refund by nonobligated spouse
- Section 12-732(b)-1 - Timely filing of claim for refund after the three-year period provided by section 12-732(a)
- Section 12-733(a)-1 - Notice of proposed deficiency
- Section 12-733(f)-1 - Agreement extending time for assessing deficiency or claiming refund
- Section 12-734-1 - Liens
- Section 12-735(a)-1 - Penalties and interest
- Section 12-735(b)-1 - Commissioner's assessment on best information
- Section 12-735(d)-1 - Penalty for failure to file statement of payment to another person
- Section 12-736(a)-1 - Penalty on responsible person or persons
- Section 12-739(d)-1 - Application of reported overpayments
- Section 12-742-1 - Offset of refunds against certain debts or obligations