Chapter 59 - UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

Section 10-59-1 - Application
Section 10-59-2 - Definition of terms
Section 10-59-3 - Notice of intent to audit defined
Section 10-59-4 - Certificate of assessment defined
Section 10-59-5 - Investigation and examination by secretary
Section 10-59-6 - Penalty for failure to file return-Penalty reduced or eliminated-Interest charged for late payment-Interest tolled during appeal-Maximum interest rate for mistake of law
Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported
Section 10-59-7 - Audits-Notice of intent to audit required-Consideration of papers not presented to auditor
Section 10-59-8 - Issuance of certificate of assessment-Certificate deemed prima facie correct-Copy to taxpayer-Payment-Hearing
Section 10-59-9 - Hearing-Request in writing-Court jurisdiction-Amended or additional statements of fact-Payment and appeal
Section 10-59-10 - Immediate assessment and demand for payment-Lien filed and distress warrant issued if not paid-Acceptance of bond
Section 10-59-11 - Lien in favor of state-Preservation of lien-Priority-Lien in county where notice recorded
Section 10-59-12 - Register of deeds-Tax lien index book-Procedure to record lien-Filing of notice of satisfaction
Section 10-59-13 - Issuance of distress warrant-Collection and remittance of tax-Compensation for sheriff-Accounts subject to seizure
Section 10-59-14 - Injunction for performing activity without license or permit-Petition by secretary-Contents-Issuance-Hearing
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt
Section 10-59-16 - Time limitation for collection-Exceptions
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts
Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment
Section 10-59-19 - Recovery of overpaid taxes-Time limitation
Section 10-59-19.1 - [Repealed]
Section 10-59-20 - Collection and payment of tax not to be restrained or delayed-Person to pay taxes and seek recovery
Section 10-59-21 - Tax recovery claim forms provided by secretary-Information provided by taxpayer-Denial of claim for failure to provide information
Section 10-59-22 - Determination of amount of tax overpayment by secretary-Recovery credited against future taxes-Exceptions
Section 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim-Hearing and appeal procedure
Section 10-59-23 - Recovery refund paid to taxpayer
Section 10-59-24 - Recovery refund-Interest included-Exception
Section 10-59-24.1 - Over-collected sales or use taxes-Purchaser notice to seller requesting refund-Response
Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes-Presumption of reasonable business practice
Section 10-59-25 - Application of subsequent sections
Section 10-59-26 - Appeal from additional tax assessment-Notification of right to appeal-Hearing examiner
Section 10-59-27 - Reliance on written advice-Inconsistent position by department
Section 10-59-28 - Reduction or abatement of penalty or interest
Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited
Section 10-59-30 - Release of tax lien-Erroneous liens-Costs
Section 10-59-31 - Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort
Section 10-59-32 - Electronic filing of returns, reports or remittances under certain chapters-Timeliness
Section 10-59-32.1 - Timely filing by mail of returns, reports, or remittances under certain chapters
Section 10-59-33 - Timely filing by mail of returns, reports or remittances for taxes specified in section 10-59-1-Exceptions
Section 10-59-33.1 - [Repealed]
Section 10-59-33.2 - Timely filing by electronic means of returns, reports or remittances for taxes specified in section 10-59-1-Exceptions
Section 10-59-34 - Costs paid by losing party if position not justified
Section 10-59-35 - Audit standards-List of proposed taxable items-Protest
Section 10-59-36 - Authorizing to file returns or reports by electronic means
Section 10-59-37 - Alternative methods for signing returns
Section 10-59-38 - Promulgation of rules
Section 10-59-39 - [Repealed]
Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax
Section 10-59-41 - Prior compliance-Effect
Section 10-59-42, 10-59-43 - [Repealed]
Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax
Section 10-59-45 - Contested case hearing-Time for request-Appeal
Section 10-59-46 - Preparation of list of delinquent taxpayers
Section 10-59-47 - Notice to delinquent taxpayer before publication
Section 10-59-48 - Unpaid taxes not subject to disclosure
Section 10-59-49 - Publication of list of delinquent taxpayers
Section 10-59-50 - Removal of name from list
Section 10-59-51 - Good faith disclosure not a violation of other statutes
Section 10-59-52 - Fee for collecting tax on behalf of another entity
Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware
Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited-Felony
Section 10-59-55 - Civil penalty for violation of section 10-59-54
Section 10-59-56 - Liability for taxes, penalties, and interest
Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant