Article 1 - STATE ADMINISTRATIVE ORGANIZATION
- Section 48-2-1 - Department of Revenue
- Section 48-2-2 - Office of state revenue commissioner
- Section 48-2-3 - [Repealed] Eligibility for office of commissioner
- Section 48-2-4 - Eligibility for elective office
- Section 48-2-5 - Office of deputy state revenue commissioner
- Section 48-2-6 - Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting
- Section 48-2-6.1 - Disclosure of return information; purpose; confidentiality
- Section 48-2-7 - Duties and powers of commissioner
- Section 48-2-8 - Judicial and investigative powers of commissioner
- Section 48-2-9 - Powers of commissioner in tax proceedings; assistance by Attorney General
- Section 48-2-10 - Collection of certain local taxes by commissioner
- Section 48-2-11 - Delegation of certain duties
- Section 48-2-12 - Rules and regulations; forms
- Section 48-2-13 - Oaths and certifications
- Section 48-2-14 - Official seal
- Section 48-2-15 - Confidential and privileged information
- Section 48-2-15.1 - Disclosure of confidential taxpayer information or records
- Section 48-2-15.2 - "Ruling" defined; regulations prescribing guidelines; precedential value of ruling
- Section 48-2-16 - Exchange of tax information
- Section 48-2-17 - Payment to Office of the State Treasurer
- Section 48-2-18 - State Board of Equalization; duties
- Section 48-2-18.1 - Settlement or compromise of tax assessments; application fee
- Section 48-2-19 - Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form