Chapter 02 - Taxpayer Records and Document Retention
- Section 35-1-02-100
- Section 35-1-02-101
- Section 35-1-02-102
- Section 35-1-02-103
- Section 35-1-02-104
- Section 35-1-02-105
- Section 35-1-02-106
- Section 35-1-02-107
- Section 35-1-02-108
- Section 35-1-02-109
- Section 35-1-02-110 - Reserved
- Section 35-1-02-111 - Penalties for Noncompliance
- Section 35-1-02-112 - Voluntary Use of EFT to Pay Taxes
- Section 35-1-02-113 - Grace Periods during Implementation
- Section 35-1-02-114 - Change in Taxpayer Information
- Section 35-1-02-115 - Legal Holidays
- Section 35-1-02-116 - Reserved
- Section 35-1-02-117 - Reserved
- Section 35-1-02-118 - Reserved
- Section 35-1-02-119 - Reserved
- Section 35-1-02-120 - Reserved