Part 5 - ADMINISTRATION AND COLLECTION

Section 15-31-501 - Department rules - conformance with Internal Revenue Code
Section 15-31-502 - Assessment and payment of tax - estimated tax payment - amount of required installments
Section 15-31-503 - Deficiency assessment - notice - penalty and interest
Section 15-31-504 - Estimated tax on failure to file
Section 15-31-505 - Subpoenas - investigation of income, and shifting
Section 15-31-506 - Copy of federal return required - report of amended federal return
Section 15-31-507 - [Repealed]
Section 15-31-508 - [Repealed]
Section 15-31-509 - Periods of limitation
Section 15-31-510 - Estimated payments - tax returns - penalty and interest
Section 15-31-511 - Confidentiality of tax records
Section 15-31-512 through 15-31-520 - Reserved
Section 15-31-521 - Closing agreements
Section 15-31-522 - When immediate payment demanded
Section 15-31-523 - Suspension or forfeiture on delinquency
Section 15-31-524 - Reviver of corporation after suspension or forfeiture
Section 15-31-525 - Levy upon and sale of property
Section 15-31-526 - Action by attorney general
Section 15-31-527 - [Repealed]
Section 15-31-528 through 15-31-530 - Reserved
Section 15-31-531 - Credit for overpayment - interest on overpayment
Section 15-31-532 - Application for refund - appeal from denial
Section 15-31-533 through 15-31-540 - Reserved
Section 15-31-541 - Site of failure to act - evidence
Section 15-31-542 - [Repealed]
Section 15-31-543 - Forfeiture of right to engage in business - penalties
Section 15-31-544 - Action on false or fraudulent return
Section 15-31-545 - [Repealed]
Section 15-31-546 through 15-31-550 - Reserved
Section 15-31-551 - Certified copies of corporate income tax returns to taxpayer - fee
Section 15-31-552 - Corporation dissolution or withdrawal certificates and tax clearance certificates furnished
Section 15-31-553 - Fees to reimburse department for costs - deposit in general fund
Section 15-31-554 - Returns to which sections apply