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Section 10-1-1 - Department created--Seal of department. - 10-1-1. Department created--Seal of department. There is hereby constituted an...
Section 10-1-3 - Secretary's full time service required--Annual report to Governor--Oath and bond. - 10-1-3. Secretary's full time service required--Annual report to Governor--Oath and...
Section 10-1-5 - Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary. - 10-1-5. Deputy secretary of revenue--Appointment and oath of office--Absence or...
Section 10-1-6 - Divisions within department--Directors and deputy directors of divisions--Employees of department. - 10-1-6. Divisions within department--Directors and deputy directors of divisions--Employees of...
Section 10-1-6.1 - Special agents--Appointment and authority. - 10-1-6.1. Special agents--Appointment and authority. The secretary of revenue may...
Section 10-1-7 - Appointment and tenure of directors--Oath and bond. - 10-1-7. Appointment and tenure of directors--Oath and bond. Directors of...
Section 10-1-8 - Deputy to substitute for director of division. - 10-1-8. Deputy to substitute for director of division. In case...
Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers. - 10-1-9. Fees and employee expenses charged against departmental appropriations--Vouchers. The...
Section 10-1-10 - Attorney general to assist department--Prosecution of actions. - 10-1-10. Attorney general to assist department--Prosecution of actions. The attorney...
Section 10-1-11 - Assistant attorney general for Department of Revenue. - 10-1-11. Assistant attorney general for Department of Revenue. The attorney...
Section 10-1-12 - State's attorneys to assist in prosecutions. - 10-1-12. State's attorneys to assist in prosecutions. The state's attorney...
Section 10-1-13 - General functions of secretary. - 10-1-13. General functions of secretary. The powers, duties, and functions...
Section 10-1-13.1 - Interstate agreements for administration of excise and income taxes--Exchange of information. - 10-1-13.1. Interstate agreements for administration of excise and income taxes--Exchange...
Section 10-1-14 - Licensing powers with respect to alcoholic beverages. - 10-1-14. Licensing powers with respect to alcoholic beverages. The Department...
Section 10-1-15 - General supervision of assessment of property for taxation--Forms--Classification of property. - 10-1-15. General supervision of assessment of property for taxation--Forms--Classification of...
Section 10-1-15.1 - State contracts for tax collection and reporting. - 10-1-15.1. State contracts for tax collection and reporting. The secretary...
Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts. - 10-1-15.2. Employment of collection agencies or attorneys to collect delinquent...
Section 10-1-16 - Advice and direction to directors of equalization and boards--Instructional meetings of directors. - 10-1-16. Advice and direction to directors of equalization and boards--Instructional...
Section 10-1-16.1 - Standard real estate appraisal manual. - 10-1-16.1. Standard real estate appraisal manual. The secretary of revenue...
Section 10-1-17 - Tax assessment and collection reports required of local officers. - 10-1-17. Tax assessment and collection reports required of local officers....
Section 10-1-18 - Investigation of assessment and equalization work--Visits to counties. - 10-1-18. Investigation of assessment and equalization work--Visits to counties. The...
Section 10-1-21 - Order by secretary for reassessment of property in district. - 10-1-21. Order by secretary for reassessment of property in district....
Section 10-1-22 - Reassessment lists--Filing of copies with secretary. - 10-1-22. Reassessment lists--Filing of copies with secretary. In making any...
Section 10-1-25 - Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration. - 10-1-25. Investigation of evasions and violations of tax and assessment...
Section 10-1-26 - Summons of witnesses and evidence in departmental investigations. - 10-1-26. Summons of witnesses and evidence in departmental investigations. The...
Section 10-1-27 - Depositions in departmental investigations. - 10-1-27. Depositions in departmental investigations. The secretary of revenue shall...
Section 10-1-28 - Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury. - 10-1-28. Administration of oaths to witnesses--Proceedings on refusal of witness...
Section 10-1-28.1 - Confidentiality of return information--Definition of terms. - 10-1-28.1. Confidentiality of return information--Definition of terms. Terms used in...
Section 10-1-28.2 - Lists compiled by department confidential--Unauthorized disclosure as misdemeanor. - 10-1-28.2. Lists compiled by department confidential--Unauthorized disclosure as misdemeanor. All...
Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor. - 10-1-28.3. Return information confidential--Unauthorized disclosure as misdemeanor. Returns and return...
Section 10-1-28.4 - Persons to whom return information may be disclosed--Purposes. - 10-1-28.4. Persons to whom return information may be disclosed--Purposes. Returns...
Section 10-1-28.5 - Disclosure of return information in judicial or administrative proceedings. - 10-1-28.5. Disclosure of return information in judicial or administrative proceedings....
Section 10-1-28.6 - Federal taxpayer information defined. - 10-1-28.6. Federal taxpayer information defined. Federal taxpayer information means a...
Section 10-1-28.7 - Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor. - 10-1-28.7. Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor. All federal...
Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes. - 10-1-28.8. Persons to whom federal taxpayer information may be disclosed--Purposes....
Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings. - 10-1-28.9. Disclosure of federal taxpayer information in judicial or administrative...
Section 10-1-29 - Payment of expense for enforcement of petroleum products law. - 10-1-29. Payment of expense for enforcement of petroleum products law....
Section 10-1-30 - Allocation of funds from taxes and license on petroleum products. - 10-1-30. Allocation of funds from taxes and license on petroleum...
Section 10-1-31 - Direction of proceedings for violation of tax laws--Removal of tax officials from office. - 10-1-31. Direction of proceedings for violation of tax laws--Removal of...
Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws. - 10-1-32. State's attorneys to assist in prosecution of violations of...
Section 10-1-33 - Economic and financial information required of individuals, partnerships, associations, and corporations. - 10-1-33. Economic and financial information required of individuals, partnerships, associations,...
Section 10-1-34 - Compilation and reporting of natural resources statistics. - 10-1-34. Compilation and reporting of natural resources statistics. The Department...
Section 10-1-35 - Annual report to Governor--Contents and date of filing. - 10-1-35. Annual report to Governor--Contents and date of filing. The...
Section 10-1-36 - Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement. - 10-1-36. Transmittal to Governor and legislators of report on taxable...
Section 10-1-37 - Consultation with and reports to Governor. - 10-1-37. Consultation with and reports to Governor. The secretary of...
Section 10-1-38 - Formulation and recommendation of legislation. - 10-1-38. Formulation and recommendation of legislation. The secretary of revenue...
Section 10-1-39 - Reports on licensing and regulatory legislation. - 10-1-39. Reports on licensing and regulatory legislation. The Department of...
Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law. - 10-1-40. Construction of tax laws by secretary--Other powers provided by...
Section 10-1-41 - Appeals from departmental decisions. - 10-1-41. Appeals from departmental decisions. From any decision of the...
Section 10-1-43 - Names and addresses of attorneys handling similar cases. - 10-1-43. Names and addresses of attorneys handling similar cases. Upon...
Section 10-1-44 - Establishment of sales and use tax collection fund. - 10-1-44. Establishment of sales and use tax collection fund. There...
Section 10-1-44.3 - Secretary of revenue may release lists of persons exempt from sales and use taxes. - 10-1-44.3. Secretary of revenue may release lists of persons exempt...
Section 10-1-45 - Examination of business records of holder of abandoned property. - 10-1-45. Examination of business records of holder of abandoned property....
Section 10-1-46 - Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules. - 10-1-46. Pilot program to grant secured party access to state's...
Section 10-1-47 - Internal Revenue Code--Defined for certain sections. - 10-1-47. Internal Revenue Code--Defined for certain sections. The term, United...