TAX ADMINISTRATION
- Section 270C.25 - PROHIBITION OF SUITS TO RESTRAIN ASSESSMENT OR COLLECTION
- Section 270C.26 - PENALTY FOR FILING CERTAIN DOCUMENTS AGAINST DEPARTMENT OF REVENUE EMPLOYEES
- Section 270C.27 - CIVIL DAMAGES FOR FAILURE TO RELEASE LIEN
- Section 270C.275 - CIVIL DAMAGES FOR CERTAIN UNAUTHORIZED COLLECTION ACTIONS
- Section 270C.28 - DISCLOSURE OF RIGHTS OF TAXPAYERS
- Section 270C.285 - PROCEDURES INVOLVING IN-PERSON TAXPAYER INTERVIEWS
- Section 270C.29 - NOTICES TO HOLDERS OF POWERS OF ATTORNEY
- Section 270C.30 - RETURNS AND OTHER DOCUMENTS; FORMAT; FURNISHING
- Section 270C.301 - ROUNDING OF DOLLAR AMOUNTS REPORTED ON TAX FORMS
- Section 270C.302 - RETURNS, OTHER FORMS; WHERE FILED
- Section 270C.304 - ELECTRONICALLY FILED RETURNS; SIGNATURES
- Section 270C.306 - COMMISSIONER MAY REQUIRE SOCIAL SECURITY OR IDENTIFYING NUMBERS ON FORMS
- Section 270C.308 - PROHIBITION OF DISPLAY OF SOCIAL SECURITY NUMBERS
- Section 270C.31 - EXAMINATIONS AND INVESTIGATIONS
- Section 270C.32 - SUBPOENAS
- Section 270C.33 - COMMISSIONER ASSESSMENT PROCEDURES
- Section 270C.34 - ABATEMENT OF PENALTY, INTEREST, AND ADDITIONAL TAX CHARGE
- Section 270C.345 - DETERMINATION OF MINIMUMS AND CANCELLATION; ADDITIONAL TAX, COLLECTION, REFUNDS
- Section 270C.346 - ERRONEOUS REMITTANCES
- Section 270C.347 - REBATE CHECKS AND WARRANTS; AUTHORITY TO REISSUE; APPROPRIATION
- Section 270C.35 - ADMINISTRATIVE REVIEW
- Section 270C.36 - JEOPARDY ASSESSMENT AND COLLECTION
- Section 270C.37 - TAXPAYER ASSISTANCE ORDERS; TAXPAYER'S RIGHTS ADVOCATE
- Section 270C.38 - NOTICE OF DETERMINATION OR ACTION OF THE COMMISSIONER
- Section 270C.39 - DUE DATE ON SATURDAY, SUNDAY, OR HOLIDAY
- Section 270C.395 - TIMELY MAILING TREATED AS TIMELY FILING AND PAYING
- Section 270C.40 - INTEREST PAYABLE TO COMMISSIONER
- Section 270C.405 - INTEREST ON REFUNDS
- Section 270C.41 - AGREEMENTS WITH FEDERAL GOVERNMENT
- Section 270C.42 - ELECTRONIC PAYMENTS; PENALTY
- Section 270C.425 - FINANCIAL TRANSACTION CARDS; PAYMENT OF TAXES; APPROPRIATION
- Section 270C.43 - REFUNDS PAYABLE IN INSTALLMENTS
- Section 270C.435 - REFUNDS NOT SUBJECT TO ATTACHMENT OR GARNISHMENT
- Section 270C.44 - PRACTICE BEFORE THE COMMISSIONER
- Section 270C.445 - [Effective Until 8/1/2024] TAX PREPARATION SERVICES
- Section 270C.445 - [Effective 8/1/2024] TAX PREPARATION SERVICES
- Section 270C.4451 - REFUND ANTICIPATION LOANS AND CHECKS; REQUIRED DISCLOSURES
- Section 270C.446 - [Effective Until 8/1/2024] PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES
- Section 270C.446 - [Effective 8/1/2024] PUBLICATION OF NAMES OF TAX PREPARERS SUBJECT TO PENALTIES
- Section 270C.447 - LEGAL ACTION TO ENJOIN TAX RETURN PREPARER
- Section 270C.449 - EQUITABLE ACTIONS