UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
10-59-2 Definition of terms.
10-59-3 Notice of intent to audit defined.
10-59-4 Certificate of assessment defined.
10-59-5 Investigation and examination by secretary.
10-59-6 Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.
10-59-6.1 Interest assessed for failure to pay taxes when taxable transactions reported.
10-59-7 Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.
10-59-8 Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.
10-59-9 Hearing--Request in writing--Payment required before appeal--Amended or additional statements of fact--Appeal.
10-59-10 Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
10-59-11 Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
10-59-12 Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
10-59-13 Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
10-59-14 Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
10-59-15 Recovery of tax, penalty, or interest by action of debt.
10-59-16 Time limitation for collection--Exceptions.
10-59-17 Compliance with procedures prerequisite to jurisdiction of courts.
10-59-18 Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
10-59-19 Recovery of overpaid taxes--Time limitation.
10-59-20 Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
10-59-21 Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
10-59-22 Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
10-59-22.1 Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
10-59-23 Recovery refund paid to taxpayer.
10-59-24 Recovery refund--Interest included--Exception.
10-59-24.1 Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
10-59-24.2 Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
10-59-25 Application of subsequent sections.
Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner. 10-59-27
Reliance on written advice--Inconsistent position by department. 10-59-28
Reduction or abatement of penalty or interest. 10-59-29
Evaluation of employees or imposition of quotas from revenue amount prohibited. 10-59-30
Release of tax lien--Erroneous liens--Costs. 10-59-31
Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort. 10-59-32
Electronic filing of returns, reports or remittances under certain chapters--Timeliness. 10-59-32.1
Timely filing by mail of returns, reports, or remittances under certain chapters. 10-59-33
Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions .10-59-33.1
Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions. 10-59-34
Costs paid by losing party if position not justified. 10-59-35
Audit standards--List of proposed taxable items--Protest. 10-59-36
Authorizing to file returns or reports by electronic means. 10-59-37
Alternative methods for signing returns. 10-59-38
Promulgation of rules. 10-59-39
Filing of returns required whether or not gross receipts are subject to tax. 10-59-41
Prior compliance--Effect. 10-59-42
, 10-59-43. Repealed. 10-59-44
Revocation or cancellation of license for failure to file return or remit tax. 10-59-45
Contested case hearing--Time for request--Appeal. 10-59-46
Preparation of list of delinquent taxpayers. 10-59-47
Notice to delinquent taxpayer before publication. 10-59-48
Unpaid taxes not subject to disclosure. 10-59-49
Publication of list of delinquent taxpayers. 10-59-50
Removal of name from list. 10-59-51
Good faith disclosure not a violation of other statutes. 10-59-52
Fee for collecting tax on behalf of another entity. 10-59-53
Definitions relating to automated sales suppression devices and phantom-ware. 10-59-54
Automated sales suppression devices and phantom-ware prohibited--Felony. 10-59-55
Civil penalty for violation of § 10-59-54. 10-59-56
Liability for taxes, penalties, and interest. 10-59-57
Seizure of automated sales suppression device or phantom-ware without warrant.