Chapter 64:01:01 - Administration of department
- Section 64:01:01:01 - Definitions
- Section 64:01:01:01.01 to 64:01:01:03 - Repealed
- Section 64:01:01:04 - Public requests for information
- Section 64:01:01:05 - Rules of practice and procedure
- Section 64:01:01:06 and 64:01:01:07 - Petition for adoption of rules.Repealed
- Section 64:01:01:08 - Procedure to obtain declaratory ruling
- Section 64:01:01:09 - Hearings on petition to obtain declaratory ruling
- Section 64:01:01:10 - Decisions
- Section 64:01:01:11 - Construction
- Section 64:01:01:11.01 - Prehearing conference
- Section 64:01:01:12 - Conduct of hearings
- Section 64:01:01:13 - Notice of time and place for hearings - Hearing examiners
- Section 64:01:01:14 - All parties to be heard
- Section 64:01:01:15 - Transcript of proceedings.Repealed
- Section 64:01:01:16 - Evidence receivable
- Section 64:01:01:17 - Public examination of business and financial records.Repealed
- Section 64:01:01:18 - Disclosure of federal tax information and information received pursuant to agreement on coordination of tax administration. Void
- Section 64:01:01:19 - Forms
- Section 64:01:01:20 - Reduction or abatement of taxes, interest, or penalties - Requirements for showing widespread misapplication of tax
- Section 64:01:01:21 - Electronic tax payments (ETP) and electronic tax filings (ETF)
- Section 64:01:01:22 - Use of fedwire in emergencies
- Section 64:01:01:23 - Use of check in emergencies
- Section 64:01:01:24 - Time for filing using ETP.Repealed
- Section 64:01:01:25 - Notice of change in bank or account number
- Section 64:01:01:26 - Dishonored transaction - Fee
- Section 64:01:01:27 - Taxpayer to retain confirmation number from ETF and ETP transactions for three years
- Section 64:01:01:28 - Audit review
- Section 64:01:01:29 - New facilities refund or delay in payment - Commencement of project
- Section 64:01:01:30 - New facilities refund - Application for permit
- Section 64:01:01:31 - New facilities refund - Documentation to support claim
- Section 64:01:01:32 - Electronic or digital signature
- Section 64:01:01:33 - Application for direct payment permit
- Section 64:01:01:34 - Qualification process and requirements for direct payment permit holders
- Section 64:01:01:35 - Record keeping requirements for direct payment permit holders
- Section 64:01:01:36 - Reporting of tax for direct payment permit holders
- Section 64:01:01:37 - Certain transactions not permitted for direct payment permit holders
- Section 64:01:01:38 - Duties of direct payment permit holders
- Section 64:01:01:39 - Responsibilities of vendors selling to direct payment permit holders
- Section 64:01:01:40 - Payment of municipal taxes for direct payment permit holders
- Section 64:01:01:41 - Revocation of direct payment permit
- Section 64:01:01:42 - Definitions of terms used in recordkeeping and retention regulations
- Section 64:01:01:43 - Maintenance and access to taxpayer records
- Section 64:01:01:44 - Requirements for machine-sensible records
- Section 64:01:01:45 - Requirements for electronic data interchange
- Section 64:01:01:46 - Description of process that creates records
- Section 64:01:01:47 - Maintenance of machine-sensible records
- Section 64:01:01:48 - Access to machine-sensible records
- Section 64:01:01:49 - Taxpayer creation of machine-sensible records for department examination and responsibility for records
- Section 64:01:01:50 - Requirements for conversion of hard-copy records to an imaging system
- Section 64:01:01:51 - Effect of maintaining machine-sensible records on hard-copy recordkeeping requirements
- Section 64:01:01:52 - Effective date of rate changes
- Section 64:01:01:53 - Effective date local rate changes - Sales from preprinted catalogs