Part 14 - TAX ENFORCEMENT PROCEDURES ACT

Section 67-1-1401 - Short title
Section 67-1-1402 - Application and construction
Section 67-1-1403 - Lien for taxes in favor of state
Section 67-1-1404 - "Levy" defined
Section 67-1-1405 - Collection by levy authorized
Section 67-1-1406 - Notice and demand
Section 67-1-1407 - Property subject to levy - Exemptions
Section 67-1-1408 - Levy on pay - Duration, release, and renewal
Section 67-1-1409 - Successive seizures under levy
Section 67-1-1410 - Levy - Padlocking premises
Section 67-1-1411 - Levy - Taxpayer's bond pending appeal
Section 67-1-1412 - Levy - Surrender of property required
Section 67-1-1413 - Levy - Production of books
Section 67-1-1414 - Notice of seizure
Section 67-1-1415 - Notice of sale
Section 67-1-1416 - Sale of indivisible property
Section 67-1-1417 - Time and place of sale
Section 67-1-1418 - Manner and conditions of sale
Section 67-1-1419 - Appraisal and disposition of perishable property
Section 67-1-1420 - Sale - Redemption of property
Section 67-1-1421 - Certificate of sale
Section 67-1-1422 - Sale of real property - Deed
Section 67-1-1423 - Effect of certificate or deed on junior encumbrances
Section 67-1-1424 - Records of sales and redemptions
Section 67-1-1425 - Expenses of levy and sale
Section 67-1-1426 - Application of proceeds of levy and sale
Section 67-1-1427 - Release of levy
Section 67-1-1428 - Return of wrongfully levied property
Section 67-1-1429 - Time limit for making levy - Release of lien
Section 67-1-1430 - Reserved
Section 67-1-1431 - Action where tax in jeopardy
Section 67-1-1432 - Civil action - Assertion of state's lien
Section 67-1-1433 - Enforcement of other liens
Section 67-1-1434 - Civil action by person other than taxpayer
Section 67-1-1435 - Sale of personal property by state
Section 67-1-1436 - Administration of real estate acquired by state
Section 67-1-1437 - Obtaining evidence
Section 67-1-1438 - Assessments by commissioner
Section 67-1-1439 - Rulemaking by commissioner
Section 67-1-1440 - Crimes against revenue officers
Section 67-1-1441 - Revenue officers - Weapons - Execution of search warrants
Section 67-1-1442 - Continuation of business to satisfy delinquent tax liability
Section 67-1-1443 - Failure to pay taxes collected from taxpayer's customers
Section 67-1-1444 - Collection of tax debt from transferee - Liability of transferee
Section 67-1-1445 - Collection of tax debt outside state