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TAXATION : Chapter 50

• 1 : General powers of commissioner
• 2 : Examination, investigation
• 2.1 : Agent of taxpayer; written authorization; display to representative of division of taxation
• 2.2 : Taxpayer interview
• 3 : Hearings
• 4 : Issuance of subpoenas; fees
• 5 : Procedure to compel witnesses to attend and to testify
• 6 : Service of notice
• 6.1 : Notices of assessment, rights of taxpayers
• 7 : Commissioner's records; authentication; fee
• 8 : Confidentiality.
• 9 : Certain officers entitled to examine records.
• 9.1 : Report to aid study of past, present discrimination in State employment and contracting, tax information, certain.
• 10 : Reports preserved for two years
• 12 : Definitions
• 13 : Merger, consolidations; dissolutions; conditions
• 14 : Certificates, various; Secretary of State's duties
• 15 : Issuance of tax certificate
• 16 : Required evidence
• 17 : Undertaking, certification executed under oath
• 18 : Personal liability for violations or false certification
• 19 : Repeals
• 20 : Tax preparer to sign return, provide tax identification number
• 21 : Failure to follow provisions of State Tax Uniform Procedure Law
• 22 : Reproduction admissible in evidence
• 23 : Write off of debts classified uncollectible
• 24 : Definitions relative to State agency information.
• 25 : Information required by State agency
• 26 : Information furnished by State agency.
• 26.1 : Preliminary notice to business entity.
• 26.2 : Responsibility of State agency concerning identification of licensees.
• 26.3 : Review, verification of tax compliance status.
• 27 : Information, report not government record, confidentiality.
• 28 : Issuance of alcoholic beverage retail licensee clearance certificate, conditions.
• 29 : Authority to sell, transfer, assign right, title, interest in State tax indebtedness, taxpayer rights.
• 30 : Sale, transfer, assignment to highest bidder.
• 31 : Entitlement to remedies.
• 32 : Provision of taxpayer information, confidentiality.
• 33 : Warrant of satisfaction.
• 34 : Deposit of proceeds.
• 35 : Authority of director.
• 36 : Immunity from damages.
• 37 : Definitions relative to reporting of certain account information by financial institutions; report requirements.
• 38 : Notification to director of proposed sale, transfer, assignment of business assets; claim for State taxes.
• 39 : Tax clearance certificate required for certain awards; incentive.

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