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| § 42-1101 |
Application |
| § 42-1101.01 |
Definitions |
| § 42-1102 |
Taxpayer bonds; definition |
| § 42-1103 |
Enjoining delinquent taxpayer from engaging or continuing in business |
| § 42-1103.01 |
Action to enjoin return preparers |
| § 42-1103.02 |
Understatement of taxpayer’s liability by return preparer; civil penalty; definition |
| § 42-1103.03 |
Suspension from electronic filing program |
| § 42-1104 |
Statute of limitation; exceptions |
| § 42-1105 |
Taxpayer identification, verification and records; retention |
| § 42-1105.01 |
Signatures; return preparers and electronic return preparers; definition |
| § 42-1105.02 |
Date of filing by electronic means; definitions |
| § 42-1105.03 |
Unauthorized disclosure; violation; classification |
| § 42-1106 |
Time limitations for credit and refund claims |
| § 42-1107 |
Extension of time for filing returns |
| § 42-1108 |
Audit; deficiency assessments; nonaudit adjustments; electronic filing |
| § 42-1109 |
Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal |
| § 42-1110 |
Successor liability for tax |
| § 42-1111 |
Jeopardy assessments |
| § 42-1112 |
Enforcement powers and duties |
| § 42-1113 |
Closing agreements |
| § 42-1114 |
Suit to recover taxes |
| § 42-1115 |
Payment under protest |
| § 42-1116 |
Disposition of tax revenues |
| § 42-1116.01 |
Department of revenue administrative fund |
| § 42-1116.02 |
Department of revenue tax fraud interdiction fund; uses |
| § 42-1117 |
Tax refund account |
| § 42-1118 |
Refunds, credits, offsets and abatements |
| § 42-1119 |
Denial of refund |
| § 42-1120 |
Overpayment and underpayment; spouses; trusts and estates |
| § 42-1121 |
Overpayment and underpayment in different tax years |
| § 42-1122 |
Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions |
| § 42-1123 |
Interest |
| § 42-1124 |
Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions |
| § 42-1125 |
Civil penalties; definition |
| § 42-1125.01 |
Civil penalties for return preparers, electronic filing and payment participants |
| § 42-1126 |
Fee for bad checks; definition |
| § 42-1127 |
Criminal violation; classification; place of trial; definitions |
| § 42-1128 |
Recovery of collection costs |
| § 42-1129 |
Payment of tax by electronic funds transfer |
| § 42-1130 |
Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions |
| § 42-1131 |
Electronic signatures; definition |
