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Chapter 231 — Administration of Taxes
Fraud & financial crimes · 118 sections
- §231-1Definitions
- §231-1.5Confidentiality privileges relating to taxpayer communications
- §231-1.6Personnel security program; criminal history record checks
- §231-2Taxation districts
- §231-3Department, general duties and powers
- §231-3.1Consideration paid not indicative of fair market value
- §231-3.2REPEALEDRepealed
- §231-3.3Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions
- §231-3.4Publication of reports
- §231-3.5Suspension of running of the period of limitation during bankruptcy proceedings
- §231-3.6Streamlined sales and use tax agreement compliance
- §231-4Assessing officers eligible to appointment as collecting officers and vice versa
- §231-4.3Investigators; appointment and powers
- §231-4.5Administrative rules officer; specialists;
- §231-5Deceased officers, duties of personal representatives, etc
- §231-6Oath, power to administer
- §231-7Audits, investigations, hearings, and subpoenas
- §231-7.5Expedited appeals and dispute resolution program
- §231-8Timely mailing treated as timely filing and paying
- §231-8.5Electronic filing of tax returns
- §231-8.6REPEALEDRepealed
- §231-9Tax collection; general duties,
- §231-9.2Offers in compromise
- §231-9.3Tax collection; mainland contractors working on federal construction projects
- §231-9.4Credit or debit card remittances
- §231-9.5Assessment of additional taxes of corporations or partnerships
- §231-9.6Fiduciaries, liability
- §231-9.7Informalities not to invalidate assessments, mistakes in names or notices, etc
- §231-9.8Tax billsOffense
- §231-9.9Filing and payment of taxes by electronic funds transfer
- §231-10Department; keep offices where
- §231-10.5Closing audit letters
- §231-10.6Rules or administrative guidance
- §231-10.7Temporary rulemaking authority for regulation of tax matters
- §231-10.8Tax clearance fees
- §231-11Police to aid assessing or collecting officersOffense
- §231-12REPEALEDRepealed
- §231-13Director; examination, investigation, and collection
- §231-14Attorney
- §231-15Returns to be signed
- §231-15.3Signature presumed authentic
- §231-15.5Disclosure by return preparersOffense
- §231-15.4Tax return preparers; preparer tax identification number required
- §231-15.6Returns of corporations or partnerships
- §231-15.7Returns by fiduciaries
- §231-15.8Time for performing certain acts postponed by reason of service in combat zone
- §231-16Copies of returns
- §231-17Notices, how given
- §231-18Tax and other officials permitted to inspect returns; reciprocal provisionsOffense
- §231-19REPEALEDRepealed
- §231-19.3Disclosure of letter rulings, et al
- §231-19.5Public inspection and copying of written opinions
- §231-20Evidence, tax records as
- §231-21Due date on Saturday, Sunday, or holiday
- §231-21.5Effect of civil union
- §231-22REPEALEDRepealed
- §231-23Adjustments and refunds
- §231-24Jeopardy assessments, etc
- §231-25Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property
- §231-25.5Cost recovery fees for the administration of taxes
- §231-26Extraterritorial enforcement of tax laws
- §231-27Partial payment of taxes
- §231-28Tax clearance before procuring liquor licenses
- §231-29Joinder of party defendant when State claims tax liens
- §231-30Unknown or nonresident delinquents; procedure to collect taxes from
- §231-31Nonresidents engaged in business, etc., service of process on, designation of agent for service of process
- §231-32Records of delinquent taxes, uncollectible delinquent taxes
- §231-33Tax debt due the State; lien
- §231-34Attempt to evade or defeat taxOffense
- §231-35Wilful failure to file return, supply information, or secure a licenseOffense
- §231-36False and fraudulent statements; aiding and abettingOffense
- §231-36.4Wilful failure to collect and pay over taxOffense
- §231-36.5Understatement of taxpayer's liability by tax return preparer
- §231-36.6Substantial understatements or misstatements of amounts; penalty
- §231-36.7Promoting abusive tax shelters
- §231-36.8Erroneous claim for refund or credit
- §231-37Neglect of duty, etc., misdemeanorOffense
- §231-38REPEALEDRepealed
- §231-39Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments
- §231-40Interpretation
- §231-40.5Statute of limitations; extension for substantial omissions
- §231-41Statute of limitation for criminal penalties
- §231-51Purpose
- §231-52Definitions
- §231-53Setoff against refund
- §231-54Hearings; appeals
- §231-55Finalization of setoff; credit on debt
- §231-56Charges for setoff; credit to agency
- §231-57Apportionment of joint refunds
- §231-57.5Notification of address and social security number of debtor parent
- §231-58Rules
- §231-59Procedure additional
- §231-61Tax liens; co-owners' rights
- §231-62Tax liens; foreclosure; property
- §231-63Tax liens; foreclosure without suit, notice
- §231-64Tax liens; registered land
- §231-65Tax liens; notice, form of
- §231-66Tax liens; postponement of sale, etc
- §231-67Tax liens; tax deed; redemption
- §231-68Tax liens; costs
- §231-69Tax deed as evidence
- §231-70Disposition of surplus moneys
- §231-81Special enforcement section; created
- §231-82Special enforcement section; functions, powers, and duties
- §231-83Investigators and personnel, appointment and power
- §231-84Right to inspection of books, records, and premises; warrants and writs; levy and seizure
- §231-85Identification of cash economy cases; retention of funds
- §231-86Violent interference with a tax officialOffense
- §231-91Citations for violations; deposits
- §231-92Cash-based businesses; injunction
- §231-93Cash-based business; defined
- §231-94Failure to produce license upon demand
- §231-95Failure to keep adequate books and recordsOffense
- §231-96Failure to record transactionOffense
- §231-97REPEALEDRepealed
- §231-98Tax avoidance price fixingOffense
- §231-99Possession of currency for tax avoidance purposesOffense
- §231-100Interference with a tax officialOffense