Part 4 - PENALTIES, INTEREST, AND CONFIDENTIALITY OF INFORMATION
- Section 59-1-401 - Definitions - Offenses and penalties - Rulemaking authority - statute of limitations - Commission authority to waive, reduce, or compromise penalty or interest
- Section 59-1-402 - [Effective Until 1/1/2025] Definitions - Interest
- Section 59-1-402 - [Effective 1/1/2025] Definitions - Interest
- Section 59-1-403 - [Effective Until 1/1/2025] Confidentiality - Exceptions - Penalty - Application to property tax
- Section 59-1-403 - [Effective 1/1/2025] Confidentiality - Exceptions - Penalty - Application to property tax
- Section 59-1-403.1 - Disclosure of return information
- Section 59-1-404 - Definitions - Confidentiality of commercial information obtained from a property taxpayer or derived from the commercial information - Rulemaking authority - Exceptions - Written explanation - Signature requirements - Retention of signed explanation by employer - Penalty
- Section 59-1-405 - Commission consideration of confidential tax matters