Article 4 - PAYMENT: DEFICIENCIES, ASSESSMENT, AND COLLECTION
- Section 48-7-80 - Time and place of payment of tax on basis of calendar or fiscal year
- Section 48-7-81 - Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period
- Section 48-7-82 - Periods of limitation for assessment of taxes; collection by execution; change or correction of net income
- Section 48-7-83 - Action for collection of tax out of assets of dissolved corporation; procedure
- Section 48-7-84 - Actions in restraint of assessment or collection of income tax
- Section 48-7-85 - Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner's discretion
- Section 48-7-86 - Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; penalties for underpayments; relief of liability on joint return