Chapter 44-11.1 - POLITICAL ORGANIZATION TAX
- Section 44-11.1-1 - Definitions
- Section 44-11.1-2 - Imposition of tax
- Section 44-11.1-3 - Filing of tax returns - Due date
- Section 44-11.1-4 - Extension of time for filing of returns
- Section 44-11.1-5 - Determination and payment of tax due - Hearings and redeterminations
- Section 44-11.1-6 - Interest on delinquency payments
- Section 44-11.1-7 - Lien on real estate
- Section 44-11.1-8 - Records, statements, and rules and regulations
- Section 44-11.1-9 - Returns and statements required to show whether political organization is liable
- Section 44-11.1-10 - Supplemental returns - Additional tax or refund
- Section 44-11.1-11 - Claims for refund - Hearing upon denial
- Section 44-11.1-12 - Information confidential - Types of disclosure authorized - Penalties for unauthorized disclosure
- Section 44-11.1-13 - Tax administrator's power to summon witnesses and evidence
- Section 44-11.1-14 - Service of summons
- Section 44-11.1-15 - Enforcement of summons
- Section 44-11.1-16 - Determination of tax without return
- Section 44-11.1-17 - Pecuniary penalty for failure to file return or to pay tax or for negligence
- Section 44-11.1-18 - Pecuniary penalty for fraud
- Section 44-11.1-19 - Collection of pecuniary penalties
- Section 44-11.1-20 - Examination of taxpayer's records - Witnesses
- Section 44-11.1-21 - Violations by political organizations
- Section 44-11.1-22 - Violations by individuals
- Section 44-11.1-23 - Criminal penalty for failure to file return
- Section 44-11.1-24 - Appeals
- Section 44-11.1-25 - General collection powers
- Section 44-11.1-26 - Collection by writ of execution
- Section 44-11.1-27 - Tax as debt to state
- Section 44-11.1-28 - Severability