Subarticle 1 - GENERAL APPEAL PROCEDURES
- Section 12-60-410 - Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud
- Section 12-60-420 - Deficiency in state or local tax; division decisions or proposed assessments; protest
- Section 12-60-430 - Failure to make report or file return or filing frivolous return; proposed assessment
- Section 12-60-440 - Deficiency assessment restrictions
- Section 12-60-450 - Appeal of proposed assessment; contents of written protest
- Section 12-60-460 - Taxpayers' hearing; time limitation for requesting hearing
- Section 12-60-470 - Taxpayers' refund claim; time for filing; contents
- Section 12-60-480 - Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers
- Section 12-60-490 - Application of refund to other taxes due
- Section 12-60-500 - Tax refund; preference to other claims against state treasury
- Section 12-60-510 - Exhaustion of prehearing remedy; request for hearing before Administrative Law Court
- Section 12-60-520 - Designation as small claims case; no precedential value