Department of Revenue

Office of state revenue commissioner. [Reserved] Eligibility for office of commissioner. Eligibility for elective office. Office of deputy state revenue commissioner. Departmental organization; employees; compensation; collection of delinquent taxes by contractors; mandatory fingerprinting. Disclosure of return information; purpose; confidentiality. Duties and powers of commissioner. Judicial and investigative powers of commissioner. Powers of commissioner in tax proceedings; assistance by Attorney General. Collection of certain local taxes by commissioner. Delegation of certain duties. Rules and regulations; forms. Oaths and certifications. Official seal. Confidential and privileged information. Disclosure of confidential taxpayer information or records. Ruling; regulations prescribing guidelines; precedential value of ruling. Exchange of tax information. Payment to Office of the State Treasurer. (For effective date, see note.) State Board of Equalization; duties. 48-2-19. Settlement or compromise of tax assessments; application fee. Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form. Article 2 Administration 48-2-30. 48-2-31. 48-2-32. 48-2-33. 48-2-34. 48-2-35. 48-2-35.1. 48-2-36. 48-2-37. 48-2-38. 48-2-39. 48-2-40. 48-2-41. 48-2-42. 48-2-43. 48-2-44. 23 Remittances. Currency in which taxes to be paid. Forms of payment. Receipts for taxes. Failure to give official receipt for payment of taxes or license fees; penalty. (For effective date, see note.) Refunds; claims; notice to political subdivision designee. (For effective date, see note.) Refund of sales and use taxes; expedited refunds; frivolous claims; refunds for taxes paid to dealers. (For effective date, see note.) Extension of time for returns. Preparation of delinquent returns. Due date; interest on deferred taxes. Due date for payment or filing on holiday. Rate of interest on past due taxes. Authority to waive interest on unpaid taxes. Nature of penalties. Authority to waive penalties. Willful failure to file return T.48, C.2 Sec. 48-2-44.1. 48-2-45. 48-2-46. 48-2-47. 48-2-48. 48-2-49. 48-2-50. 48-2-51. 48-2-52. 48-2-53. 48-2-54. 48-2-54.1. 48-2-55. 48-2-56. 48-2-57. 48-2-58. 48-2-59. 48-2-60. 48-2-61. T.48, C.2 REVENUE AND TAXATION or pay revenue held in trust for state; willful failure to pay ad valorem tax; penalties and interest. Failure to follow electronic filing requirements; penalty; waiver for undue hardship; reasonable cause. Service of notice of assessment. Procedures for protests. Information considered; final assessment or final license fee. Deficiency assessments; interest. Periods of limitation for assessment of taxes. (For effective date, see note.) Review of assessments; certifications. Jeopardy assessments; collection; bond. Personal liability of corporate officer or employee for tax delinquency. Compelled production of evidence. Action by commissioner to collect unpaid tax. Authorization to charge taxpayer’s account. Attachment; garnishment; levy; judicial sales. Liens for taxes; priority. Effect of judicial sale on state tax lien. Release of property subject to state tax lien. (For effective date, see note.) Appeals; payment of taxes admittedly owed; bond; costs. Compromise settlements; penalty refunds. Effect of actions taken to avoid payment of taxes; liability.