Actions in restraint of assessment or collection of income tax

Discretionary authority to prorate tax and exemptions for person moving into or out of state. Penalties for nonpayment, failure to pay, or underpayment of taxes; reduction of tax by partial payments and credits; relief of liability on joint return. Article 5 Article 4 48-7-80. T.48, C.7 INCOME TAXES Time and place of payment of tax on basis of calendar or fiscal year. Computation of interest due on taxes not timely paid; assessment, collection, and payment of interest on penalties or additions; assessment and collection period. Periods of limitation for assessment of taxes; collection by execution; change or correction of net income. Action for collection of tax out of assets of dissolved corporation; procedure. 48-7-106. 48-7-107. 48-7-108. 48-7-109. 11 Definitions. Withholding of income tax from retirement benefits of federal annuitants. Collection of income tax at source; withholding. Withholding exemption status. Withholding exemptions; rules and regulations; submission of certificates to commissioner. Quarterly, monthly, and jeopardy returns; tax payments; forms. Period adjustments for incorrect withholdings or payments. Statements of wages paid and taxes withheld to employees; time; penalties; enforcement. Annual and final returns; time; return to be filed upon sale of business; withholding unpaid withholding taxes from purchase prices; penalties for violations. Filing of returns; persons authorized to sign; verification; furnishing of required forms by commissioner; effect of failure to furnish forms. Employer’s liability. Effect as to employer’s liability of employee’s pay- T.48, C.7 Sec. Sec. 48-7-109.1. 48-7-110. 48-7-111. 48-7-112. 48-7-113. 48-7-114. 48-7-115. 48-7-116. 48-7-117. 48-7-118. 48-7-119. 48-7-120. 48-7-121. 48-7-122. 48-7-123. T.48, C.7 REVENUE AND TAXATION ment of tax not deducted and withheld; effect on employee’s income tax liability resulting from employer’s failure to withhold tax. Special accounting for withheld tax by employer who fails to deduct, withhold, collect, account for, or pay over taxes as required by article. Effect of employer’s voluntary compliance with requirements of article as to admission of doing business in state. Employer’s records; contents; period of preservation. Employee refunds and credits; procedures. Employer refunds and credits; procedure; claim for abatement of overassessment. Estimated income tax due from individuals; returns, exemptions, and limitations; applicability to fiduciaries. Time for filing estimated income tax by individuals. Installment payments of estimated tax by individuals. Estimated income tax by corporations. [Reserved] Time for filing declarations of estimated income tax by corporations. Installment payments of estimated tax by corporations. Failure by taxpayer to pay estimated income tax. Credit of estimated tax payment; credit or refund of estimated tax overpayment; rate of interest on refund; time. Nondeductibility to employer of tax deducted and withheld. Disregard of fractional parts of dollar in allowance of credits or refunds or in as- sessment or collection of deficiencies or underpayments. Reciprocal arrangements for relief of taxpayers from operation of income tax payment laws of more than one jurisdiction. Application of article to short taxable years. Assessable penalties and interest. Other violations of article; penalties. Withholding tax on sale or transfer of real property and associated tangible personal property by nonresidents. Withholding tax on distributions to nonresident members of partnerships, Subchapter “S” corporations, and limited liability companies. 48-7-124. 48-7-125. 48-7-126. 48-7-127. 48-7-128. 48-7-129. Article 6 Local Income Taxes 48-7-140. Prohibition of local income taxes. Article 7 Setoff Debt Collection 48-7-160. 48-7-161. 48-7-162. 48-7-162.1. 48-7-163. 48-7-164. 48-7-165. 12 Purposes. Definitions. Collection remedy additional. Submission of debts through Administrative Office of the Courts. Collection of debts through setoff; minimum debt; procedure; exceptions; request for setoff; administrative collection assistance fee. Procedure for setoffs and notification of taxpayers; certification of debts; transfer of refunds to claimant agency; notice to taxpayers; transferred funds in escrow account; costs borne by claimant agency. Hearing procedure; adjust- T.48, C.7 INCOME TAXES Sec. 48-7-165.1. 48-7-166. ments of incorrect debts; nonavailability of hearings before department; issues previously litigated; appeals. Hearing; final determination of debt. Final determination of debt due; escrow account transfers; crediting of debt due; notice of setoff; refund of excess; disbursement of funds.