Part 5 - PROCEDURES AND ADMINISTRATION
- Section 59-7-501 - Accounting periods - Methods of accounting
- Section 59-7-502 - Change of taxable year or accounting period
- Section 59-7-503 - Return where period changed
- Section 59-7-504 - Estimated tax payments - Penalty - Waiver
- Section 59-7-504.1 - [Repealed]
- Section 59-7-505 - Returns required - When due - Extension of time - Exemption from filing
- Section 59-7-505.1 - [Repealed]
- Section 59-7-507 - Payment of tax
- Section 59-7-507.1 - [Repealed]
- Section 59-7-508 - Audit of returns
- Section 59-7-509 - Failure to file return - Penalty
- Section 59-7-510 - Deficiency - Interest
- Section 59-7-511 - Penalty added to underpayments
- Section 59-7-512 - Addition to tax in case of nonpayment
- Section 59-7-513 - Interest when time for payment extended
- Section 59-7-514 - Extension of time to pay deficiency
- Section 59-7-515 - Interest when deficiency extended
- Section 59-7-519 - Period of limitation for making assessments - Change, correction, or amendment of federal income tax - Duty of corporation to notify state - Extensions
- Section 59-7-522 - Overpayments
- Section 59-7-528 - Failure to make return or supply information - Penalty
- Section 59-7-529 - General violations and penalties
- Section 59-7-530 - Power to waive penalties or interest
- Section 59-7-531 - Venue of offenses - Evidence
- Section 59-7-532 - Revenue received by commission - Deposit with state treasurer -Distribution or crediting to Income Tax Fund - Refund claim payments
- Section 59-7-533 - Interest on overpayments
- Section 59-7-534 - Failure to pay tax - Suspension or forfeiture of corporate rights
- Section 59-7-535 - Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges - Penalty
- Section 59-7-536 - Relief in case of suspension or forfeiture
- Section 59-7-537 - Confidentiality of information
- Section 59-7-538 - Carry forward of expired or repealed tax credit