Part F - GENERAL ADMINISTRATIVE ENFORCEMENT
- Section 47:337.24 - Miscellaneous administrative provisions
- Section 47:337.25 - Authority of collectors to sue
- Section 47:337.26 - Contracts for purposes relating to collection of sales and use taxes
- Section 47:337.27 - Venue
- Section 47:337.28 - Collector's authority to determine the tax in certain cases
- Section 47:337.28.1 - Arbitrary assessments prohibited
- Section 47:337.29 - Dealers required to keep records
- Section 47:337.30 - Wholesalers and jobbers required to keep records
- Section 47:337.31 - Collector's authority to examine records of transportation companies
- Section 47:337.32 - Failure to pay tax on imported tangible personal property; grounds for attachment
- Section 47:337.33 - Failure to pay tax; rule to cease business
- Section 47:337.34 - Sales returned to dealer; credit or refund of tax
- Section 47:337.35 - Collector's duty to determine correct tax
- Section 47:337.36 - Power to examine records and premises of taxpayer
- Section 47:337.37 - Retention of records by taxpayers
- Section 47:337.38 - Power to request records in machine-sensible format
- Section 47:337.39 - Power to examine the records of third parties
- Section 47:337.40 - Power to conduct hearings
- Section 47:337.41 - Power to subpoena witnesses; fees
- Section 47:337.42 - Notice to attend hearings; how given
- Section 47:337.43 - Procedure to compel witnesses to attend and to testify at hearing
- Section 47:337.44 - Rule to show cause and examination of judgment debtor
- Section 47:337.45 - Alternative remedies for the collection of taxes
- Section 47:337.46 - Special authority to enforce collection of taxes collected or withheld; personal liability of certain officers and directors
- Section 47:337.47 - Special authority to recover rebates
- Section 47:337.48 - Determination and notice of tax due
- Section 47:337.49 - Protest to collector's determination of tax due
- Section 47:337.50 - Assessment of tax, interest, and penalties
- Section 47:337.51 - Notice of assessment and right to appeal
- Section 47:337.51.1 - [Repealed]
- Section 47:337.52 - Waiver of restrictions and delays
- Section 47:337.53 - Assessment and notice when tax is in jeopardy
- Section 47:337.54 - Assessment and claims in bankruptcy and receivership
- Section 47:337.55 - Assessment of tax shown on face of taxpayer's returns
- Section 47:337.56 - Collection by distraint and sale authorized
- Section 47:337.57 - Distraint defined
- Section 47:337.58 - Distraint procedure
- Section 47:337.59 - Surrender of property subject to distraint
- Section 47:337.60 - Sale of distrained property
- Section 47:337.61 - Collection by summary court proceeding authorized
- Section 47:337.62 - Injunctions prohibited
- Section 47:337.63 - Remittance of tax under protest; suits to recover
- Section 47:337.64 - Alternative remedy for dealers
- Section 47:337.65 - Tax obligation to constitute a lien, privilege and mortgage
- Section 47:337.66 - Cancellation of lien, privilege, and mortgage
- Section 47:337.67 - Suspension and interruption of prescription
- Section 47:337.68 - Prescription of assessments as judgments
- Section 47:337.69 - Interest on unpaid taxes
- Section 47:337.70 - Penalty for failure to make timely return
- Section 47:337.71 - Waiver of penalty for delinquent filing or delinquent payment
- Section 47:337.72 - Penalty for false or fraudulent return
- Section 47:337.73 - Negligence penalty
- Section 47:337.74 - Insufficient funds check in payment of taxes; penalty
- Section 47:337.75 - Examination and hearing costs
- Section 47:337.76 - Distraint cost penalty
- Section 47:337.77 - Refunds of overpayments authorized
- Section 47:337.78 - Crediting or offset of overpayments against other obligations
- Section 47:337.79 - Prescription of refunds or credits
- Section 47:337.80 - Interest on refunds or credits
- Section 47:337.81 - Appeals from the collector's disallowance of refund claim
- Section 47:337.81.1 - Board of Tax Appeals; finding of overpayment upon appeal from assessment
- Section 47:337.82 - Criminal penalty for failing to account for local tax monies
- Section 47:337.83 - Criminal penalty for evasion of tax
- Section 47:337.84 - Running of time limitations for criminal offenses
- Section 47:337.85 - Payment of taxes by receivers, referees, trustees or liquidators
- Section 47:337.86 - Credit for taxes paid