Subchapter 5 - LIABILITY AND PAYMENT
- Section 26-18-501 - Liability for tax payment generally
- Section 26-18-502 - Transferee liability
- Section 26-18-503 - Remittance of taxes
- Section 26-18-504 - Final accounts of fiduciaries
- Section 26-18-505 - Extension of time for filing returns
- Section 26-18-506 - Preservation of records by taxpayers
- Section 26-18-507 - Claims for refunds of overpayments
- Section 26-18-508 - Interest on deficiencies and overpayments
- Section 26-18-509 - Liability for payment of taxes - Falsification of sales transaction records