§ 681 Notice of deficiency
§ 682 Assessment
§ 683 Limitations on assessment
§ 684 Interest on underpayment
§ 685 Additions to tax and civil penalties
§ 686 Overpayment
§ 687 Limitations on credit or refund
§ 688 Interest on overpayment
§ 689 Petition to tax commission
§ 690 Review of tax commission decision
§ 691 Mailing rules; holidays; miscellaneous
§ 692 Collection, levy and liens
§ 693 Transferees
§ 694 Jeopardy assessment
§ 695 Criminal penalties; cross-reference
§ 696 Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
§ 697 General powers of tax commission
§ 698 Deposit and disposition of revenue
§ 699 Transition provisions