Part 44-30-81 - PROCEDURE AND ADMINISTRATION
- Section 44-30-81 - Notice of deficiency
- Section 44-30-82 - Assessment date
- Section 44-30-83 - Limitations on assessment
- Section 44-30-84 - Interest on underpayment
- Section 44-30-85 - Additions to tax and civil penalties
- Section 44-30-85.1 - Electronic filing of withholding tax returns and penalties
- Section 44-30-86 - Overpayment
- Section 44-30-87 - Limitations on credit or refund
- Section 44-30-87.1 - Net operating loss - Limitation
- Section 44-30-88 - Interest on overpayment
- Section 44-30-89 - Administrative petition
- Section 44-30-90 - Review of tax administrator's decision
- Section 44-30-91 - Mailing rules - Holidays
- Section 44-30-92 - Collection, levy, and lien
- Section 44-30-93 - Transferees
- Section 44-30-94 - Criminal penalties
- Section 44-30-95 - General powers of tax administrator
- Section 44-30-95.1 - Rules and regulations
- Section 44-30-96 - Severability
- Section 44-30-97 - [Repealed]
- Section 44-30-98 - [Repealed]
- Section 44-30-99 - Personal income tax law
- Section 44-30-100 - Lookup table to report use tax on personal income tax return
- Section 44-30-101 - Requirements concerning qualifying health insurance coverage
- Section 44-30-102 - Reporting requirement for applicable entities providing minimum essential coverage
- Section 44-30-103 - Child tax rebates