Part 5 - PROCEDURE AND ADMINISTRATION
- Section 59-10-501 - Rulemaking authority - Federal income tax return information
- Section 59-10-502 - Persons required to file returns
- Section 59-10-503 - Returns by husband and wife
- Section 59-10-504 - Returns made by fiduciaries and receivers
- Section 59-10-505 - Return by minor
- Section 59-10-507 - Return by a pass-through entity
- Section 59-10-508 - Returns with respect to common trust funds
- Section 59-10-509 - Notice of qualification as fiduciary
- Section 59-10-510 - Return of electing small business corporation
- Section 59-10-511 - Statement of tax withheld
- Section 59-10-512 - Signing of returns and other documents
- Section 59-10-513 - Verifications of returns
- Section 59-10-514 - Return filing requirements - Rulemaking authority
- Section 59-10-514.1 - Definitions - Requirement to file returns by electronic means - Exceptions - Waiver
- Section 59-10-514.2 - [Repealed]
- Section 59-10-515 - Place and time for filing other documents
- Section 59-10-516 - Filing extension - Payment of tax - Penalty - Foreign residency
- Section 59-10-516.1 - [Repealed]
- Section 59-10-517 - Timely mailing treated as timely filing and paying
- Section 59-10-518 - Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday
- Section 59-10-519 - Place for filing returns or other documents
- Section 59-10-520 - Time and place for paying tax shown on returns
- Section 59-10-522 - Extension of time for paying tax
- Section 59-10-522.1 - [Repealed]
- Section 59-10-527 - Assessment authority
- Section 59-10-529 - Overpayment of tax - Credits - Refunds
- Section 59-10-529.1 - Time period for commission to issue a refund
- Section 59-10-531 - Claims for refund or credit
- Section 59-10-536 - Assessment and collection of tax - Change on federal income tax return - Taxpayer requirement to make certain filings with the commission
- Section 59-10-537 - Interest on underpayment, nonpayment, or extension of time for payment of tax
- Section 59-10-538 - Interest on overpayments
- Section 59-10-539 - Penalties and interest
- Section 59-10-541 - Violations - Civil and criminal penalties
- Section 59-10-544 - General powers and duties of the commission - Deposit, distribution, or credit of revenues - Refund reverts to state under certain circumstances
- Section 59-10-546 - Application of former law
- Section 59-10-552 - Carry forward of expired or repealed tax credit