Repealed by SL 2007, ch 68 , § 1

10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery. 10-59-21 Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information. 10-59-22 Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions. 10-59-22.1 Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure. 10-59-23 Recovery refund paid to taxpayer. 10-59-24 Recovery refund--Interest included--Exception. 10-59-24.1 Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response. 10-59-24.2 Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice. 10-59-25 Application of subsequent sections. 10-59-26 Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner. 10-59-27 Reliance on written advice--Inconsistent position by department. 10-59-28 Reduction or abatement of penalty or interest. 10-59-29 Evaluation of employees or imposition of quotas from revenue amount prohibited. 10-59-30 Release of tax lien--Erroneous liens--Costs. 10-59-31 Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort. 10-59-32 Electronic filing of returns, reports or remittances under certain chapters--Timeliness. 10-59-32.1 Timely filing by mail of returns, reports, or remittances under certain chapters. 10-59-33 Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1 --Exceptions. 10-59-33.1