COLLECTION AND PAYMENT
- Section 366.090 - Electronic submission of tax return: General requirements; receipt
- Section 366.093 - Electronic submission of tax return: Submission and approval of application
- Section 366.098 - Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return
- Section 366.100 - Date when payment is deemed received
- Section 366.102 - Problems with mail service considered when determining timeliness of payment
- Section 366.106 - Deficiency in tax return deemed failure to file
- Section 366.108 - Retention of fee for collecting tax prohibited under certain circumstances