Subchapter III - PROCEDURE AND ADMINISTRATION

Section 521 - Examination of return
Section 522 - Assessment final if no protest
Section 523 - Protest by taxpayer
Section 524 - Notice of determination after protest
Section 525 - Determination of Director final
Section 526 - Burden of proof
Section 527 - Evidence of related federal determination
Section 528 - Mathematical error
Section 529 - Time for performing certain acts postponed by reason of service in combat zone
Section 530 - Assessment of tax
Section 531 - Limitations on assessment
Section 532 - Recovery of erroneous refund
Section 533 - Interest on underpayment
Section 534 - Failure to file tax return or to pay tax
Section 535 - Fraud and other penalties
Section 536 - Accuracy-related penalty
Section 537 - Authority to make credits or refunds
Section 538 - Abatements
Section 539 - Limitations on credit or refund
Section 540 - Interest on overpayments
Section 541 - Form of claims for credit or refund; amendments
Section 542 - Notice of disallowance; finality
Section 543 - Claim for credit or refund or protest deemed disallowed
Section 544 - Review of determinations of Director on protests
Section 545 - Collection of debts owed to certain State agencies
Section 546 - Voluntary Tax Compliance Initiative
Section 547 - Professional and occupational licenses; denial or suspension
Section 548 - Paid tax preparers; required information on returns and claims for refund
Section 549 - Suit to enjoin certain paid tax preparers