Chapter 44-1 - STATE TAX OFFICIALS
- Section 44-1-1 - Tax administrator - Appointment
- Section 44-1-2 - Powers and duties of tax administrator
- Section 44-1-3 - Delegation of power to collect fees
- Section 44-1-4 - Rules and regulations
- Section 44-1-5 - [Repealed]
- Section 44-1-6 - Additional collection powers - Nonresident contractors
- Section 44-1-7 - Interest on delinquent payments
- Section 44-1-7.1 - Interest on overpayments
- Section 44-1-8 - Taxes and fees as debt to state
- Section 44-1-9 - Extension of time for filing of reports
- Section 44-1-10 - Compromise or abatement of uncollectible or excessive taxes
- Section 44-1-11 - Refund or credit for overpayments
- Section 44-1-11.1 - Set-off for delinquent taxes - Trust funds
- Section 44-1-12 - Reports under oath - False statements
- Section 44-1-13 - Notice to administrator of constitutional or construction questions in court
- Section 44-1-14 - Disclosure of information to tax officials of federal government or other states, or to other persons
- Section 44-1-14.1 - Joint examinations of returns with other jurisdictions
- Section 44-1-15 - Destruction of obsolete records - Preservation of corporate returns
- Section 44-1-16 - 44-1-22 - [Repealed]
- Section 44-1-23 - Release of tax liens
- Section 44-1-24 - Acquisition of property for delinquent state taxes
- Section 44-1-25 - Priority of state tax actions
- Section 44-1-26 - Reciprocal enforcement of tax liabilities between this state and other states
- Section 44-1-27 - Uncollectible checks
- Section 44-1-28 - Mailing as timely tax filing and payment
- Section 44-1-29 - Collection by writ of execution
- Section 44-1-30 - [Repealed]
- Section 44-1-31 - Taxes and child support to be paid by electronic funds transfer
- Section 44-1-31.1 - Returns to be filed by paid tax return preparers electronically
- Section 44-1-31.2 - Electronic filing of large entity tax returns, electronic payments, and penalties
- Section 44-1-32 - Hearing on application by taxpayer
- Section 44-1-33 - Indemnification
- Section 44-1-34 - Tax administrator to prepare list of delinquent taxpayers - notice - public inspection
- Section 44-1-35 - Outside Collection Agencies
- Section 44-1-36 - Contracts
- Section 44-1-37 - Administrative penalties and attorney's fees
- Section 44-1-38 - Jeopardy determinations
- Section 44-1-39 - Information deemed state property
- Section 44-1-40 - Tax administrator to prepare list of licensed taxpayers - notice - public inspection