Chapter 1 - GENERAL PROVISIONS

Section 40-1-1 - Definitions
Section 40-1-2 - Lien for taxes - Generally
Section 40-1-3 - Lien for taxes - Date of lien
Section 40-1-4 - Lien for taxes - Preferred claim
Section 40-1-5 - Reports; remitting of payments
Section 40-1-7 - Liability of agents for taxes
Section 40-1-8 - Liability of receivers and trustees
Section 40-1-9 - Equalization of taxation of state and national banks
Section 40-1-10 - Duty of salaried officers as to disposition of fees collected
Section 40-1-13 - Defense of actions involving revenue laws
Section 40-1-14 - Payment of court costs
Section 40-1-15 - Execution sufficient warrant for levy
Section 40-1-16 - Copies of books, records, papers, etc., admitted in evidence
Section 40-1-17 - Judgment on verdict in favor of state against officers
Section 40-1-18 - Falsely returning list of taxpayer as sworn to
Section 40-1-19 - Bank officer failing to make, swear to, and deliver required statements
Section 40-1-20 - Taxing authorities acting as attorney for taxpayer
Section 40-1-21 - Access to books and records of revenue officers
Section 40-1-22 - Penalty for officers who neglect duty
Section 40-1-23 - Liability of officers for conversion
Section 40-1-24 - Duty of sheriff in selling property under execution, etc
Section 40-1-25 - Dealing in state securities
Section 40-1-26 - Falsely and fraudulently procuring state warrants
Section 40-1-27 - Payment of taxes by lienors
Section 40-1-28 - Impeachment of officers
Section 40-1-29 - Form of notices to taxpayers
Section 40-1-30 - Notice required to be given by registered mail may be given by certified mail
Section 40-1-31 - Distribution of revenues collected
Section 40-1-31.1 - Disposition of certain fees
Section 40-1-31.2 - Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts
Section 40-1-32.1 - [Repealed]
Section 40-1-35 - Enforcement of liability for taxes imposed by other states
Section 40-1-37 - Ratification of certain municipal or county elections as to levy of special taxes
Section 40-1-38 - [Repealed]
Section 40-1-39 - Prompt returns, reports, payments, and settlements
Section 40-1-40 - Actions against officers
Section 40-1-41 - Correction of settlements of assessors
Section 40-1-42 - Overpayments into State Treasury
Section 40-1-43 - Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents
Section 40-1-44 - Interest on delinquent taxes and overpayments
Section 40-1-45 - Timely mailing treated as timely filing and paying
Section 40-1-46 - Payment to certain certified appraisers, mappers, or tax administrators
Section 40-1-47 - Investment of ad valorem taxes
Section 40-1-48 - Investment of ad valorem taxes - Use of special funds
Section 40-1-49 - Suspension of collection when costs exceed amounts collected
Section 40-1-50 - Reporting requirements of state agencies administering economic tax incentives
Section 40-1-51 - Requirements for tax credit legislation; taxpayer reporting requirements