Article 3 - GENERAL ADMINISTRATIVE PROVISIONS

Section 42-1101 - Application
Section 42-1101.01 - Definitions
Section 42-1102 - Taxpayer bonds; definition
Section 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business
Section 42-1103.01 - Action to enjoin return preparers
Section 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition
Section 42-1103.03 - Suspension from electronic filing program
Section 42-1104 - Statute of limitation; exceptions
Section 42-1105 - Taxpayer identification, verification and records; retention
Section 42-1105.01 - Signatures; return preparers and electronic return preparers; definition
Section 42-1105.02 - Date of filing by electronic means; definitions
Section 42-1105.03 - Unauthorized disclosure; violation; classification
Section 42-1106 - Time limitations for credit and refund claims
Section 42-1107 - Extension of time for filing returns
Section 42-1108 - Audit; deficiency assessments; nonaudit adjustments; electronic filing
Section 42-1109 - Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
Section 42-1110 - Successor liability for tax
Section 42-1111 - Jeopardy assessments
Section 42-1112 - Enforcement powers and duties
Section 42-1113 - Closing agreements
Section 42-1114 - Suit to recover taxes
Section 42-1115 - Payment under protest
Section 42-1116 - Disposition of tax revenues
Section 42-1116.01 - Department of revenue administrative fund
Section 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
Section 42-1117 - Tax refund account
Section 42-1118 - Refunds, credits, offsets and abatements
Section 42-1119 - Denial of refund
Section 42-1120 - Overpayment and underpayment; spouses; trusts and estates
Section 42-1121 - Overpayment and underpayment in different tax years
Section 42-1122 - Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions
Section 42-1123 - Interest
Section 42-1124 - Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions
Section 42-1125 - Civil penalties; definition
Section 42-1125.01 - Civil penalties for return preparers, electronic filing and payment participants
Section 42-1126 - Fee for bad checks; definition
Section 42-1127 - Criminal violation; classification; place of trial; definitions
Section 42-1128 - Recovery of collection costs
Section 42-1129 - [Effective Until ninety-one days after adjournment] Payment of tax by electronic funds transfer
Section 42-1129 - [Effective ninety-one days after adjournment] Payment of tax by electronic funds transfer
Section 42-1130 - Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
Section 42-1131 - Electronic signatures; definition