Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 10-59-1 - Application. - 10-59-1. Application. The provisions of this chapter may only apply...
Section 10-59-2 - Definition of terms. - 10-59-2. Definition of terms. Terms used in this chapter mean:...
Section 10-59-3 - Notice of intent to audit defined. - 10-59-3. Notice of intent to audit defined. For the purposes...
Section 10-59-4 - Certificate of assessment defined. - 10-59-4. Certificate of assessment defined. For the purposes of this...
Section 10-59-5 - Investigation and examination by secretary. - 10-59-5. Investigation and examination by secretary. The secretary may investigate...
Section 10-59-6 - Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law. - 10-59-6. Penalty for failure to file return--Penalty reduced or eliminated--Interest...
Section 10-59-6.1 - Interest assessed for failure to pay taxes when taxable transactions reported. - 10-59-6.1. Interest assessed for failure to pay taxes when taxable...
Section 10-59-7 - Audits--Notice of intent to audit required--Consideration of papers not presented to auditor. - 10-59-7. Audits--Notice of intent to audit required--Consideration of papers not...
Section 10-59-8 - Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing. - 10-59-8. Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy...
Section 10-59-9 - Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal. - 10-59-9. Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment...
Section 10-59-10 - Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond. - 10-59-10. Immediate assessment and demand for payment--Lien filed and distress...
Section 10-59-11 - Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded. - 10-59-11. Lien in favor of state--Preservation of lien--Priority--Lien in county...
Section 10-59-12 - Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction. - 10-59-12. Register of deeds--Tax lien index book--Procedure to record lien--Filing...
Section 10-59-13 - Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure. - 10-59-13. Issuance of distress warrant--Collection and remittance of tax--Compensation for...
Section 10-59-14 - Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing. - 10-59-14. Injunction for performing activity without license or permit--Petition by...
Section 10-59-15 - Recovery of tax, penalty, or interest by action of debt. - 10-59-15. Recovery of tax, penalty, or interest by action of...
Section 10-59-16 - Time limitation for collection--Exceptions. - 10-59-16. Time limitation for collection--Exceptions. Unless a proceeding, audit, action,...
Section 10-59-17 - Compliance with procedures prerequisite to jurisdiction of courts. - 10-59-17. Compliance with procedures prerequisite to jurisdiction of courts. A...
Section 10-59-18 - Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment. - 10-59-18. Compliance with procedures for recovery of taxes paid pursuant...
Section 10-59-19 - Recovery of overpaid taxes--Time limitation. - 10-59-19. Recovery of overpaid taxes--Time limitation. A taxpayer seeking recovery...
Section 10-59-20 - Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery. - 10-59-20. Collection and payment of tax not to be restrained...
Section 10-59-21 - Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information. - 10-59-21. Tax recovery claim forms provided by secretary--Information provided by...
Section 10-59-22 - Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions. - 10-59-22. Determination of amount of tax overpayment by secretary--Recovery credited...
Section 10-59-22.1 - Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure. - 10-59-22.1. Request for contested case hearing upon denial of overpayment...
Section 10-59-23 - Recovery refund paid to taxpayer. - 10-59-23. Recovery refund paid to taxpayer. A recovery refund shall...
Section 10-59-24 - Recovery refund--Interest included--Exception. - 10-59-24. Recovery refund--Interest included--Exception. A recovery credit or a recovery...
Section 10-59-24.1 - Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response. - 10-59-24.1. Over-collected sales or use taxes--Purchaser notice to seller requesting...
Section 10-59-24.2 - Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice. - 10-59-24.2. Notice requesting refund of over-collected sales or use taxes--Presumption...
Section 10-59-25 - Application of subsequent sections. - 10-59-25. Application of subsequent sections. The provisions of §§10-59-26 to...
Section 10-59-26 - Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner. - 10-59-26. Appeal from additional tax assessment--Notification of right to appeal--Hearing...
Section 10-59-27 - Reliance on written advice--Inconsistent position by department. - 10-59-27. Reliance on written advice--Inconsistent position by department. Any taxpayer...
Section 10-59-28 - Reduction or abatement of penalty or interest. - 10-59-28. Reduction or abatement of penalty or interest. Penalty or...
Section 10-59-29 - Evaluation of employees or imposition of quotas from revenue amount prohibited. - 10-59-29. Evaluation of employees or imposition of quotas from revenue...
Section 10-59-30 - Release of tax lien--Erroneous liens--Costs. - 10-59-30. Release of tax lien--Erroneous liens--Costs. The department shall release...
Section 10-59-31 - Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort. - 10-59-31. Reduction of taxes, interest, and penalty upon bona fide...
Section 10-59-32 - Electronic filing of returns, reports or remittances under certain chapters--Timeliness. - 10-59-32. Electronic filing of returns, reports or remittances under certain...
Section 10-59-32.1 - Timely filing by mail of returns, reports, or remittances under certain chapters. - 10-59-32.1. Timely filing by mail of returns, reports, or remittances...
Section 10-59-33 - Timely filing by mail of returns, reports or remittances for taxes specified in §10-59-1--Exceptions. - 10-59-33. Timely filing by mail of returns, reports or remittances...
Section 10-59-33.2 - Timely filing by electronic means of returns, reports or remittances for taxes specified in §10-59-1--Exceptions. - 10-59-33.2. Timely filing by electronic means of returns, reports or...
Section 10-59-34 - Costs paid by losing party if position not justified. - 10-59-34. Costs paid by losing party if position not justified....
Section 10-59-35 - Audit standards--List of proposed taxable items--Protest. - 10-59-35. Audit standards--List of proposed taxable items--Protest. Any audit performed...
Section 10-59-36 - Authorizing to file returns or reports by electronic means. - 10-59-36. Authorizing to file returns or reports by electronic means....
Section 10-59-37 - Alternative methods for signing returns. - 10-59-37. Alternative methods for signing returns. The secretary may prescribe...
Section 10-59-38 - Promulgation of rules. - 10-59-38. Promulgation of rules. The secretary may promulgate rules pursuant...
Section 10-59-40 - Filing of returns required whether or not gross receipts are subject to tax. - 10-59-40. Filing of returns required whether or not gross receipts...
Section 10-59-41 - Prior compliance--Effect. - 10-59-41. Prior compliance--Effect. Any prior collection, appropriation, or distribution of...
Section 10-59-44 - Revocation or cancellation of license for failure to file return or remit tax. - 10-59-44. Revocation or cancellation of license for failure to file...
Section 10-59-45 - Contested case hearing--Time for request--Appeal. - 10-59-45. Contested case hearing--Time for request--Appeal. Any person aggrieved by...
Section 10-59-46 - Preparation of list of delinquent taxpayers. - 10-59-46. Preparation of list of delinquent taxpayers. The secretary of...
Section 10-59-47 - Notice to delinquent taxpayer before publication. - 10-59-47. Notice to delinquent taxpayer before publication. At least ninety...
Section 10-59-48 - Unpaid taxes not subject to disclosure. - 10-59-48. Unpaid taxes not subject to disclosure. No unpaid taxes...
Section 10-59-49 - Publication of list of delinquent taxpayers. - 10-59-49. Publication of list of delinquent taxpayers. The list described...
Section 10-59-50 - Removal of name from list. - 10-59-50. Removal of name from list. The name of a...
Section 10-59-51 - Good faith disclosure not a violation of other statutes. - 10-59-51. Good faith disclosure not a violation of other statutes....
Section 10-59-52 - Fee for collecting tax on behalf of another entity. - 10-59-52. Fee for collecting tax on behalf of another entity....
Section 10-59-53 - Definitions relating to automated sales suppression devices and phantom-ware. - 10-59-53. Definitions relating to automated sales suppression devices and phantom-ware....
Section 10-59-54 - Automated sales suppression devices and phantom-ware prohibited--Felony. - 10-59-54. Automated sales suppression devices and phantom-ware prohibited--Felony. It is...
Section 10-59-55 - Civil penalty for violation of §10-59-54. - 10-59-55. Civil penalty for violation of §10-59-54. Any person convicted...
Section 10-59-56 - Liability for taxes, penalties, and interest. - 10-59-56. Liability for taxes, penalties, and interest. In addition to...
Section 10-59-57 - Seizure of automated sales suppression device or phantom-ware without warrant. - 10-59-57. Seizure of automated sales suppression device or phantom-ware without...