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.