UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
Definition of terms.
Notice of intent to audit defined.
Certificate of assessment defined.
Investigation and examination by secretary.
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
Interest assessed for failure to pay taxes when taxable transactions reported.
Audits--Notice of intent to audit required--Consideration of papers not presented to
Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy
Hearing--Request in writing--Payment required before appeal--Amended or
additional statements of fact--Appeal.
Immediate assessment and demand for payment--Lien filed and distress warrant
issued if not paid--Acceptance of bond.
Lien in favor of state--Preservation of lien--Priority--Lien in county where notice
Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of
Issuance of distress warrant--Collection and remittance of tax--Compensation for
sheriff--Accounts subject to seizure.
Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
Recovery of tax, penalty, or interest by action of debt.
Time limitation for collection--Exceptions.
Compliance with procedures prerequisite to jurisdiction of courts.
Compliance with procedures for recovery of taxes paid pursuant to certificate of
Recovery of overpaid taxes--Time limitation.
Collection and payment of tax not to be restrained or delayed--Person to pay taxes
and seek recovery.
Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
Determination of amount of tax overpayment by secretary--Recovery credited against
Request for contested case hearing upon denial of overpayment claim--Hearing and
Recovery refund paid to taxpayer.
Recovery refund--Interest included--Exception.
Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
Notice requesting refund of over-collected sales or use taxes--Presumption of
reasonable business practice.
Application of subsequent sections.
Appeal from additional tax assessment--Notification of right to appeal--Hearing
Reliance on written advice--Inconsistent position by department.
Reduction or abatement of penalty or interest.
Evaluation of employees or imposition of quotas from revenue amount prohibited.
Release of tax lien--Erroneous liens--Costs.
Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good
Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
Timely filing by mail of returns, reports, or remittances under certain chapters.
Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions
Timely filing by electronic means of returns, reports or remittances for taxes
specified in § 10-59-1--Exceptions.
Costs paid by losing party if position not justified.
Audit standards--List of proposed taxable items--Protest.
Authorizing to file returns or reports by electronic means.
Alternative methods for signing returns.
Promulgation of rules.
Filing of returns required whether or not gross receipts are subject to tax.
, 10-59-43. Repealed.
Revocation or cancellation of license for failure to file return or remit tax.
Contested case hearing--Time for request--Appeal.
Preparation of list of delinquent taxpayers.
Notice to delinquent taxpayer before publication.
Unpaid taxes not subject to disclosure.
Publication of list of delinquent taxpayers.
Removal of name from list.
Good faith disclosure not a violation of other statutes.
Fee for collecting tax on behalf of another entity.
Definitions relating to automated sales suppression devices and phantom-ware.
Automated sales suppression devices and phantom-ware prohibited--Felony.
Civil penalty for violation of § 10-59-54.
Liability for taxes, penalties, and interest.
Seizure of automated sales suppression device or phantom-ware without warrant.
Get Chapter 10-59