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Subchapter I. General Provisions
§ 501. Application of this chapter. - For tax periods beginning on or after January 1, 1992,...
§ 502. Definitions. - (a) Meaning of terms, in general. — Any term used...
Subchapter II. Returns and Payment of Tax
§ 510. Due date of the return. - A return prepared in compliance with the provisions of any...
§ 511. Extension of time for filing and payment. - (a) The Director may grant a reasonable extension of time...
§ 512. Signing of returns and other documents. - (a) Any return, declaration, statement or other document required to...
§ 513. General requirements concerning returns; records and statements. - (a) The Director may prescribe rules or regulations with respect...
§ 514. Report of change in federal tax liability. - If the amount of the taxpayer's federal income or estate...
§ 515. Filing frequency and tax computation thresholds. - (a) Annual adjustment. — Each year, the Department of Finance...
Subchapter III. Procedure and Administration
§ 521. Examination of return. - (a) Deficiency or overpayment. — As soon as practicable after...
§ 522. Assessment final if no protest. - Sixty days after the date on which it was mailed...
§ 523. Protest by taxpayer. - Within 60 days (30 days in the case of withholding...
§ 524. Notice of determination after protest. - Written notice of the Director's determination under § 523 of...
§ 525. Determination of Director final. - The determination of the Director under § 524 of this...
§ 526. Burden of proof. - (a) In any proceeding before the Director under this chapter,...
§ 527. Evidence of related federal determination. - A federal administrative determination of issues raised in a proceeding...
§ 528. Mathematical error. - (a) If the amount of tax shown on the taxpayer's...
§ 529. Time for performing certain acts postponed by reason of service in combat zone. - (a) In the case of an individual serving in the...
§ 530. Assessment of tax. - (a) The amount of tax which is shown to be...
§ 531. Limitations on assessment. - (a) Except as otherwise provided in this section, a notice...
§ 532. Recovery of erroneous refund. - (a) An erroneous refund shall be considered an underpayment of...
§ 533. Interest on underpayment. - (a) If any amount of tax, including tax required to...
§ 534. Failure to file tax return or to pay tax. - (a) In case of failure to file any return required...
§ 535. Fraud and other penalties. - (a) If any part of any underpayment of tax required...
§ 536. Accuracy-related penalty. - (a) If this section applies to any portion of an...
§ 537. Authority to make credits or refunds. - (a) In the case of any overpayment, the Director, within...
§ 538. Abatements. - (a) The Director is authorized to abate the unpaid portion...
§ 539. Limitations on credit or refund. - (a) Claim for credit or refund of an overpayment of...
§ 540. Interest on overpayments. - (a) General. — Subject to the limitations specified in subsection...
§ 541. Form of claims for credit or refund; amendments. - A claim for credit or refund shall be filed with...
§ 542. Notice of disallowance; finality. - If the Director disallows a claim for credit or refund,...
§ 543. Claim for credit or refund or protest deemed disallowed. - If the Director fails to mail written notice of the...
§ 544. Review of determinations of Director on protests. - A determination by the Director on a taxpayer's protest pursuant...
§ 545. Collection of debts owed to certain State agencies. - (a) General. — Upon receiving notice from any claimant agency...
§ 546. Voluntary Tax Compliance Initiative. - (a) Voluntary Tax Compliance Initiative. — For the purpose of...
§ 547. Professional and occupational licenses; denial or suspension. - (a) Definitions, as used in this section: (1) “Debt” means...
§ 548. Paid tax preparers; required information on returns and claims for refund. - Any return or claim for refund prepared by a paid...
§ 549. Suit to enjoin certain paid tax preparers. - (a) In a court of competent jurisdiction, the Director of...
Subchapter IV. Enforcement
§ 551. Timely mailing. - (a) If any return, declaration of estimated tax, claim, statement,...
§ 552. Collection procedures. - (a) Any tax imposed by this title or Title 4...
§ 553. Period of collection after assessment; agreement for extension. - (a) Where the assessment of any amount of tax, interest,...
§ 554. Obtaining court judgment by filing certificate. - (a) If any amount of tax, interest, penalties, additional amounts...
§ 555. Release of lien. - The Director may at any time release all, or any...
§ 556. Execution of judgments. - (a) In general. — If any person liable to pay...
§ 557. Nonresident taxpayer. - When notice and demand for the payment of any assessed...
§ 558. Tax claims of other states. - (a) General. — The courts of this State shall recognize...
§ 559. Order to compel compliance. - (a) If any person wilfully refuses to file a tax...
§ 560. Transferees. - (a) The liability, at law or in equity, of a...
§ 561. Jeopardy assessments. - (a) If the Director finds that the collection of a...
§ 562. Bankruptcy or receivership. - (a) Upon the adjudication of bankruptcy of the taxpayer in...
§ 563. General powers of Director of Revenue. - (a) Except as otherwise expressly provided by law, the administration...
§ 564. Closing agreements. - The Director, or any person authorized in writing by the...
§ 565. Priorities among requests to intercept or reduce refunds. - The Director of Revenue shall honor the claims for collection...
Subchapter V. Criminal Offenses
§ 571. Attempt to evade or defeat tax; class E felony. - Any person who wilfully attempts in any manner to evade...
§ 572. Failure to collect or pay over tax; class E felony. - Any person required under this title to collect, account for...
§ 573. Failure to file return, supply information or pay tax; class A misdemeanor. - Any person required under Title 4, or by this title,...
§ 574. Fraud and false statements; class E felony. - A person who commits one of the following acts shall...
§ 575. Period of limitations on criminal prosecutions: jurisdiction. - No person shall be prosecuted, tried or punished for any...
§ 576. Misdemeanors. - Notwithstanding the classifications of offenses otherwise specified in this subchapter,...
Subchapter VI. Miscellaneous
§ 581. Inspection of returns by federal, state and local officials. - (a) Notwithstanding the provisions of § 368 of this title,...