Article V - Procedure
- Section 3402-501 - Department of Revenue to administer
- Section 3402-502 - Examination of returns; assessment of tax refunds
- Section 3402-503 - Estimated assessments
- Section 3402-504 - Assessments made at any time within five years
- Section 3402-505 - Petition for reassessment; appeal
- Section 3402-506 - Enforcement rules and regulations; inquisitorial powers of the department
- Section 3402-507 - Information at the source
- Section 3402-508 - Lien of taxes
- Section 3402-509 - Collection of unpaid taxes