Chapter 71. Municipal License Taxes
- §§ 621–639. Repealed. Act June 12, 1971, No. 27, p. 54, § 43, eff. July 1, 1971
- § 640. [Omitted.]
- §§ 641–642n. Repealed. Act July 10, 1974, No. 113, Part 1, p. 371, § 54, eff. July 10, 1974
- § 651. Short title
- § 651a. Definitions
- § 651b. Authority to levy license taxes
- § 651c. Businesses and industries subject to license tax
- § 651d. License tax rates
- § 651e. Industries and businesses subject to more than one license tax
- § 651f. Computation of license tax
- § 651g. Assignments
- § 651h. Exemptions
- § 651i. Requirement of audited financial statements for business volume tax returns
- § 651j. Payment of license tax
- § 651k. Certificate and payment of license tax
- § 651k-1. [Reclassified.]
- § 651l. Starting industries or businesses subject to license tax
- § 651m. Authorization to furnish information
- § 651n. Assessment and collection of deficiency—Definition of terms
- § 651o. Assessment and collection of deficiency—Proceedings generally
- § 651p. Assessment and collection of deficiency—Assessment of tax in jeopardy
- § 651q. Assessment and collection of deficiency—Bankruptcies and receiverships
- § 651r. Prescription period for assessment and collection
- § 651s. Prescription period for assessment and collection—Exceptions to prescription period
- § 651t. Prescription period for assessment and collection—Interruption of prescription period
- § 651u. Interest and additions to license tax—Failure to submit return
- § 651v. Interest and additions to license tax—Interest on deficiencies
- § 651w. Interest and additions to license tax—Addition to tax in case of deficiency
- § 651x. Interest and additions to license tax—Additions to tax in case of default in payment
- § 651y. Interest and additions to license tax—Extension to pay license tax declared in return
- § 651z. Interest and additions to license tax—Extension to pay deficiency
- § 652. Interest and additions to license tax—Interest in case of assessments of tax in jeopardy
- § 652a. Interest and additions to license tax—Bankruptcies and receiverships
- § 652b. Claims against assignees and trustees—Assets transferred
- § 652c. Claims against assignees and trustees—Obligation to notify of fiduciary relation
- § 652d. Claims against assignees and trustees—Notice of fiduciary relation
- § 652e. Excess payment of installment
- § 652f. Refunds and credits
- § 652g. Litigation for refunds
- § 652h. Interest on excess payment
- § 652i. Examination of books and witnesses
- § 652j. Access to public shows and spectacles
- § 652k. Restrictions on investigations of persons
- § 652l. Returns made officially
- § 652m. Power to administer oaths and take testimonies
- § 652n. Final agreements
- § 652o. Compliance with summons and demands
- § 652p. Prohibition on administrative review of decisions of Finance Director
- § 652q. Payment by check, money order or draft
- § 652r. Lien and collection of license tax
- § 652s. Prohibition on proceedings to prevent assessment or collection
- § 652t. Penalties
- § 652u. Illegal acts of officers or employees; penalties
- § 652v. Penalties for divulging information
- § 652w. Criminal proceedings
- § 652x. Rules and regulations
- § 652y. Disposition of fines