PART 1. GENERAL PROVISIONS
- 39-21-101. Definitions
- 39-21-102. Scope
- 39-21-103. Hearings
- 39-21-104. Rejection of claims
- 39-21-104.5. Frivolous submissions
- 39-21-105. Appeals
- 39-21-105.5. Notice - first-class mail - definition
- 39-21-106. Compromise
- 39-21-107. Limitations
- 39-21-108. Refunds
- 39-21-109. Interest on underpayment, nonpayment, or extensions of time for payment of tax
- 39-21-110. Interest on overpayments
- 39-21-110.5. Rate of interest to be fixed
- 39-21-111. Jeopardy assessment and demands
- 39-21-112. Duties and powers of executive director
- 39-21-113. Reports and returns - rule
- 39-21-114. Methods of enforcing collection
- 39-21-115. Reciprocity with other states for collection of taxes provided
- 39-21-116. Closing agreements
- 39-21-116.5. Penalties
- 39-21-117. Saving clause
- 39-21-118. Criminal penalties
- 39-21-119. Filing with executive director - when deemed to have been made
- 39-21-120. Signature and filing alternatives for tax returns
- 39-21-121. Unclaimed property offset
- 39-21-122. Revenue impact of 2010 tax legislation - tracking by department. (Repealed)