Subtitle 4 - ASSESSMENTS
- Section 13-401 - Assessment when tax return filed
- Section 13-402 - Assessment when tax return not filed
- Section 13-403 - Admissions and amusement tax assessment when records not kept
- Section 13-405 - Motor carrier tax assessment when inadequate or no records kept or no report filed
- Section 13-406 - Motor fuel tax assessment when records not kept
- Section 13-407 - Sales and use tax assessment when records not kept or resale certificate not obtained
- Section 13-408 - Tobacco tax assessment when records not kept or tobacco tax not paid
- Section 13-409 - Assessment when federal adjustment made
- Section 13-410 - Notice of assessment
- Section 13-411 - Tax assessments are prima facie correct
- Section 13-412 - Motor fuel or sales and use tax assessment against seller and buyer
- Section 13-413 - Assessment of interest, penalty, or collection fee