Codified Laws

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10-1-1      Department created--Seal of department.
10-1-1.1, 10-1-2. Repealed.
10-1-3      Secretary's full time service required--Annual report to Governor--Oath and bond.
10-1-4      Repealed.
10-1-5      Deputy secretary of revenue--Appointment and oath of office--Absence or disability of secretary.
10-1-6      Divisions within department--Directors and deputy directors of divisions--Employees of department.
10-1-6.1      Special agents--Appointment and authority.
10-1-7      Appointment and tenure of directors--Oath and bond.
10-1-8      Deputy to substitute for director of division.
10-1-9      Fees and employee expenses charged against departmental appropriations--Vouchers.
10-1-10      Attorney general to assist department--Prosecution of actions.
10-1-11      Assistant attorney general for Department of Revenue.
10-1-12      State's attorneys to assist in prosecutions.
10-1-13      General functions of secretary.
10-1-13.1      Interstate agreements for administration of excise and income taxes--Exchange of information.
10-1-14      Licensing powers with respect to alcoholic beverages.
10-1-15      General supervision of assessment of property for taxation--Forms--Classification of property.
10-1-15.1      State contracts for tax collection and reporting.
10-1-15.2      Employment of collection agencies or attorneys to collect delinquent accounts.
10-1-16      Advice and direction to directors of equalization and boards--Instructional meetings of directors.
10-1-16.1      Standard real estate appraisal manual.
10-1-17      Tax assessment and collection reports required of local officers.
10-1-18      Investigation of assessment and equalization work--Visits to counties.
10-1-19, 10-1-20. Repealed.
10-1-21      Order by secretary for reassessment of property in district.
10-1-22      Reassessment lists--Filing of copies with secretary.
10-1-23      Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
10-1-24      Placement of omitted property on assessment rolls.
10-1-25      Investigation of evasions and violations of tax and assessment laws--Proceedings to remedy improper administration.
10-1-26      Summons of witnesses and evidence in departmental investigations.
10-1-27      Depositions in departmental investigations.
10-1-28      Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury.
10-1-28.1      Confidentiality of return information--Definition of terms.
10-1-28.2      Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
10-1-28.3      Return information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.4      Persons to whom return information may be disclosed--Purposes.
10-1-28.5      Disclosure of return information in judicial or administrative proceedings.
10-1-28.6      Federal taxpayer information defined.

10-1-28.7      Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.8      Persons to whom federal taxpayer information may be disclosed--Purposes.
10-1-28.9      Disclosure of federal taxpayer information in judicial or administrative proceedings.
10-1-29      Payment of expense for enforcement of petroleum products law.
10-1-30      Allocation of funds from taxes and license on petroleum products.
10-1-31      Direction of proceedings for violation of tax laws--Removal of tax officials from office.
10-1-32      State's attorneys to assist in prosecution of violations of tax and assessment laws.
10-1-33      Economic and financial information required of individuals, partnerships, associations, and corporations.
10-1-34      Compilation and reporting of natural resources statistics.
10-1-35      Annual report to Governor--Contents and date of filing.
10-1-36      Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
10-1-37      Consultation with and reports to Governor.
10-1-38      Formulation and recommendation of legislation.
10-1-39      Reports on licensing and regulatory legislation.
10-1-40      Construction of tax laws by secretary--Other powers provided by law.
10-1-41      Appeals from departmental decisions.
10-1-42      Repealed.
10-1-43      Names and addresses of attorneys handling similar cases.
10-1-44      Establishment of sales and use tax collection fund.
10-1-44.1, 10-1-44.2. Repealed.
10-1-44.3      Secretary of revenue may release lists of persons exempt from sales and use taxes.
10-1-44.4      Repealed.
10-1-45      Examination of business records of holder of abandoned property.
10-1-46      Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.
10-1-47      Internal Revenue Code defined for certain sections.

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