Part 1 - MISCELLANEOUS PROVISIONS
- Section 67-1-101 - Liberal construction of title - Incidental powers of commissioner - Chapter definitions
- Section 67-1-102 - Powers and duties of commissioner and department of revenue
- Section 67-1-103 - Study of tax laws - Report
- Section 67-1-104 - Tax administration fund
- Section 67-1-105 - Hearings by commissioner
- Section 67-1-106 - Optional reporting periods
- Section 67-1-107 - Mailed tax papers or payments - Determination of filing date
- Section 67-1-108 - Implementation and enforcement by commissioner - Guidance - Erroneous audit findings or advice - Applicability of taxability policy changes - Effect of provision
- Section 67-1-109 - Revenue and letter rulings
- Section 67-1-110 - Taxpayer bill of rights
- Section 67-1-111 - Statewide uniformity of harvest or severance taxes
- Section 67-1-112 - Business tax - Taxes invoiced to customers to be included in tax base
- Section 67-1-113 - Keeping and maintenance of records - Access to records - Penalties for noncompliance
- Section 67-1-114 - Extension of due date for certain tax returns
- Section 67-1-115 - Electronic submission of documents and payments
- Section 67-1-116 - Fees for processing of documents and payments
- Section 67-1-117 - Commissioner's authority to permit filing, submission or retention of documents in digital format
- Section 67-1-118 - Review and report concerning credits found in sections 67- 4-2009, 67-4-2109, and 67-6-224