Part 26 - COLLECTION AND ADMINISTRATION
- Section 15-30-2601 - Tax as personal debt
- Section 15-30-2602 - Returns and payment of tax - penalty and interest - refunds - credits
- Section 15-30-2603 - Return of fiduciary
- Section 15-30-2604 - Time for filing - extensions of time
- Section 15-30-2605 - Revision of return by department - statute of limitations - examination of records and persons
- Section 15-30-2606 - Tolling of statute of limitations - consent to extend time to assess tax
- Section 15-30-2607 - Application for revision - appeal
- Section 15-30-2608 - Judicial review
- Section 15-30-2609 - Credits and refunds - period of limitations
- Section 15-30-2610 through 15-30-2615 - Reserved
- Section 15-30-2616 - Information agents' duties
- Section 15-30-2617 - Oaths administered by director of revenue and designated employees
- Section 15-30-2618 - [Terminates 7/1/2025 on occurrence of contingency] Confidentiality of tax records
- Section 15-30-2618 - [Effective 7/1/2025 on occurrence of contingency] Confidentiality of tax records
- Section 15-30-2619 - Furnishing copy of federal return - copy of share of income, credit, and deductions schedule - copies of federal corrections - filing amended return required
- Section 15-30-2620 - Department rules - conformance with Internal Revenue Code
- Section 15-30-2621 - Agreements with contiguous states
- Section 15-30-2622 - Closing agreements
- Section 15-30-2623 through 15-30-2628 - Reserved
- Section 15-30-2629 - Authority to collect tax - offset - hearing
- Section 15-30-2630 - Warrant for distraint
- Section 15-30-2631 - Jeopardy assessments
- Section 15-30-2632 - Deferment of taxes for person in military service - filing of return
- Section 15-30-2633 - Stay of enforcement against military personnel
- Section 15-30-2634 - Failure to file return or report - order to show cause - action by department
- Section 15-30-2635 through 15-30-2640 - Reserved
- Section 15-30-2641 - [Repealed]
- Section 15-30-2642 - Notice of additional assessment - penalty and interest for deficiency
- Section 15-30-2643 - Time limitations for prosecution
- Section 15-30-2644 and 15-30-2645 - Reserved
- Section 15-30-2646 - Relief from joint and several liability on joint return - limitations - rules
- Section 15-30-2647 through 15-30-2650 - Reserved
- Section 15-30-2651 - Certified copies of tax returns to taxpayer - fee
- Section 15-30-2652 through 15-30-2659 - Reserved
- Section 15-30-2660 - [Expires 6/30/2025] Taxpayer integrity fees