Chapter 62C - ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
- Section 62C:1 - Definitions
- Section 62C:2 - Application of chapter
- Section 62C:3 - Administration by commissioner; forms; regulations and rulings; court decisions and technical information releases; letter rulings; public notice; missing children inserts
- Section 62C:3A - Disallowance of sham transactions and related doctrines; burden on taxpayer to show business purpose and economic substance commensurate with claimed tax benefit
- Section 62C:4 - Forms; provisions respecting fractional parts of a dollar; credit, refund, or abatement
- Section 62C:5 - Returns; filing; declaration covering perjury; distribution
- Section 62C:5A - Identification of non-custodial parents
- Section 62C:6 - Persons required to make returns; fiduciaries; time for making
- Section 62C:7 - Partnerships required to file returns
- Section 62C:8 - Annual reports by entities doing business in the state; trustee and fiduciary reports
- Section 62C:8A - Show promoters; reports; records
- Section 62C:8B - Written Statements
- Section 62C:9 - Failure to file returns required by sec. 6 or 7; petition for mandamus; hearings; costs
- Section 62C:10 - Withholding tax returns; payment
- Section 62C:11 - Corporate returns
- Section 62C:11A - Filing by means of combined report; principal reporting corporation treated as agent
- Section 62C:12 - Banks, insurance companies, utility and certain other corporations; additional returns; contents
- Section 62C:13 - Tangible personal property; reports by organizations filing return under sec. 11 or 12
- Section 62C:14 - Report of gross receipts by taxpayers subject to chapter 63A; computation of tax
- Section 62C:15 - Signing of returns required by secs. 11 to 14
- Section 62C:16 - Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M, and 138
- Section 62C:16A - [Repealed]
- Section 62C:16B - Payment of tax; when; penalty of underpayment
- Section 62C:17 - Return by executor
- Section 62C:18 - Beano, raffle, or bazaar; organizations required to file returns
- Section 62C:19 - Extension of time for filing return
- Section 62C:20 - Inspection of returns, books, accounts and other records in possession of commissioner
- Section 62C:21 - Disclosure of tax information
- Section 62C:21A - [Repealed]
- Section 62C:21B - Inspection of tax information
- Section 62C:22 - Inspection or use of returns or other information by governmental agencies
- Section 62C:23 - Participation of commissioner with governmental officers or agencies to determine tax liability; certificate by commissioner
- Section 62C:24 - Verification of returns; inspection of stampers
- Section 62C:24A - Income reporting by members or indirect owners of pass-through entity; unified audit procedures; statute of limitations for tax assessments; opting out of unified audit procedure
- Section 62C:25 - Records to be kept by taxpayers subject to chapters 64A and 64C, 64E to 64J, and 138; inspection
- Section 62C:26 - Assessment of taxes
- Section 62C:27 - Extension of time for assessment
- Section 62C:28 - Failure to file or filing of incorrect return; determination and assessment of tax
- Section 62C:29 - Collection of tax jeopardized by delay; immediate assessment
- Section 62C:30 - Federal income tax changes; assessment; abatement; penalty
- Section 62C:30A - Adjustments based on final determination of tax due in certain other jurisdictions; report to commissioner; additional tax due or credit allowed in the commonwealth
- Section 62C:30B - Audited partnerships
- Section 62C:31 - Notice of assessment in excess of amount on return
- Section 62C:31A - Notice of unpaid corporate or partnership assessment; liability of individuals; abatement
- Section 62C:32 - Payment date; interest; notice; contested taxes not collected involuntarily during time taxpayers contest taxes
- Section 62C:32A - Tax on outstanding obligation from installment transaction
- Section 62C:33 - Late returns; penalty; abatement
- Section 62C:33A - United States postmark; date of payment; application of section
- Section 62C:34 - Penalty for failure to file returns; payment
- Section 62C:35 - Payment by check; penalty for nonpayment of check
- Section 62C:35A - Penalty for underpayment of tax required to be shown on return
- Section 62C:35B - Good faith defense for underpayment penalty; list of abusive transactions or tax strategies
- Section 62C:35C - Understatement of liability with respect to any return or claim for abatement or refund; penalty
- Section 62C:35D - Inconsistent position in reporting of income; disclosure
- Section 62C:35E - False or deliberately misleading statements respecting allowability of deduction or credit, excludability of income or securing other tax benefits; penalty
- Section 62C:35F - Automated sales suppression device or phantom-ware; penalties for selling, purchasing, installing, etc.
- Section 62C:36 - Overpayment of tax, interest, or penalty; refund or credit
- Section 62C:36A - Correction of error without application of taxpayer
- Section 62C:36B - Erroneous written advice from department of revenue; waiver of penalty
- Section 62C:37 - Application for abatement; hearing; notice of decision
- Section 62C:37A - Settlement of tax liability
- Section 62C:37B - Installment payment agreements; modification or termination
- Section 62C:37C - Acceptance of amount less than proposed or assessed tax liability in full and final settlement
- Section 62C:38 - Prerequisites for abatement
- Section 62C:39 - Appeal from refusal for abatement
- Section 62C:40 - Refund of overpaid taxes; interest
- Section 62C:41 - Remedies; restrictions
- Section 62C:42 - Abatement of taxes by appellate tax board
- Section 62C:43 - Unpaid taxes not warranting collection; abatement
- Section 62C:44 - Sale of business; withholdings to cover tax; liability of purchaser; certificate from commissioner
- Section 62C:45 - Designation of banks as depository for receiving taxes
- Section 62C:45A - Quarterly returns; regulations; underpayment
- Section 62C:45B - Declarations of estimated tax and estimated tax payments; filing or payment made to bank designated as depositary and fiscal agent
- Section 62C:46 - Powers and remedies of commissioner for collection of taxes; warrant for collection; fees
- Section 62C:47 - Action of contract for unpaid taxes
- Section 62C:47A - Licenses and certificates of authority issued by governmental entities; persons furnishing goods, services or real estate space to governmental entities; lists; determination of unpaid taxes
- Section 62C:47B - Licenses and certificates of authority issued by governmental entities; persons furnishing goods, services or real estate space to governmental entities; lists; determination of unpaid taxes
- Section 62C:48 - Liability of lessee for tax due from lessor
- Section 62C:49 - Information for collection of taxes; injunction
- Section 62C:49A - Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract
- Section 62C:50 - Liens upon property for nonpayment of taxes
- Section 62C:51 - Sale or transfer of corporate assets; procedure
- Section 62C:52 - Waiver of lien; certificate showing good standing; fees
- Section 62C:53 - Levy upon property for payment of tax
- Section 62C:54 - Surrender of property or discharge of obligation; exceptions; personal liability; penalty; reimbursement for bank fees involving improper service of notice of lien or levy
- Section 62C:55 - Books or records relating to property subject to levy
- Section 62C:55A - Exempt property
- Section 62C:56 - Seizure of property; notice; sale
- Section 62C:57 - Disposition of hard to keep property; notice to owner; public sale
- Section 62C:58 - Redemption of property
- Section 62C:59 - Certificates of sale; execution of deeds
- Section 62C:60 - Effect of certificates of sale and deeds
- Section 62C:61 - Record of sales and redemptions of real property
- Section 62C:62 - Expenses of levy and sale
- Section 62C:63 - Disposition of money realized under secs. 53 to 64
- Section 62C:64 - Release of levy; return of wrongfully levied property
- Section 62C:65 - Time for collection of taxes; bankruptcy cases
- Section 62C:66 - Bonds of licensees and registrants subject to chapters 64A to 64C and 64E to 64J
- Section 62C:67 - Licenses and registration certificates of taxpayers under chapters 64A, 64C and 64E to 64J
- Section 62C:67A - Shows; registration certificates
- Section 62C:67B - Reciprocal agreements with other states for payment of sales and use taxes
- Section 62C:67C - Revision of procedures for issuance, acceptance and recognition of sales and use tax certificates
- Section 62C:67D - Biotechnology or medical device manufacturing company entitled to jobs incentive payment
- Section 62C:68 - Suspension or revocation of license or registration; appeal; reissuance of registration
- Section 62C:69 - Destruction of certain copies, returns, statements or documents
- Section 62C:70 - Testimony and proofs under oath taken by commissioner; witnesses; production of books, papers, etc.
- Section 62C:71 - Notice under this chapter
- Section 62C:72 - Person defined
- Section 62C:73 - Tax evasion, failure to collect or pay tax, keep records or supply information; penalties
- Section 62C:74 - Disclosure of information by tax preparer
- Section 62C:75 - False statements by taxpayers subject to secs. 11 and 30; liability; penalty
- Section 62C:76 - Failure to possess license or registration as required by secs. 67 and 67A; penalty
- Section 62C:77 - Failure to file return, list or report, or information required by sec. 8; penalty
- Section 62C:79 - Time; filing returns; payments
- Section 62C:80 - In-person interviews with taxpayers; explanations
- Section 62C:81 - Armed forces personnel; extended deadline
- Section 62C:82 - Aggregate statistical report of taxes collected from corporations and businesses; contents
- Section 62C:83 - Annual reports of corporations, banks, and insurance companies as to income
- Section 62C:84 - Substantial understatement of tax on joint return; relief from liability for spouse; conditions
- Section 62C:85 - Payment by electronic transfer of funds; filing by electronic data submission
- Section 62C:86 - Convention center financing surcharges; administration; collection
- Section 62C:87 - Presidentially declared disaster; terroristic or military action; tax liability
- Section 62C:89 - Annual report on tax credit programs