Part 6 - PROCEDURE AND ADMINISTRATION
- Section 681 - Notice of deficiency
- Section 682 - Assessment
- Section 683 - Limitations on assessment
- Section 684 - Interest on underpayment
- Section 685 - Additions to tax and civil penalties
- Section 686 - Overpayment
- Section 687 - Limitations on credit or refund
- Section 688 - Interest on overpayment
- Section 689 - Petition to tax commission
- Section 690 - Review of tax commission decision
- Section 691 - Mailing rules; holidays; miscellaneous
- Section 692 - Collection, levy and liens
- Section 693 - Transferees
- Section 694 - Jeopardy assessment
- Section 695 - Criminal penalties; cross-reference
- Section 696 - Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
- Section 697 - General powers of tax commission
- Section 698 - Deposit and disposition of revenue
- Section 699 - Transition provisions