Part 1A - COLLECTION AND REFUND OF FEES AND TAXES

Section 106-9.2 - Records and reports required of persons paying fees or taxes to Commissioner or Department; examination of records; determination of amount due by Commissioner in case of noncompliance
Section 106-9.3 - Procedure for assessment of fees and taxes
Section 106-9.4 - Collection of delinquent fees and taxes
Section 106-9.5 - Refund of overpayment
Section 106-9.6 - Suits to prevent collection prohibited; payment under protest and recovery of fee or tax so paid