Part 3. Administration and Collection
Back Up One Level in Table of Contents
15-30-301. Information agents' duties.
15-30-302. Oaths administered by director of revenue and designated employees.
15-30-303. Confidentiality of tax records.
15-30-304. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required.
15-30-305. Department rules.
15-30-306. Agreements with contiguous states.
15-30-307. Closing agreements.
15-30-308. and 15-30-309 reserved.
15-30-310. Authority to collect tax -- offset -- hearing.
15-30-311. Warrant for distraint.
15-30-312. Jeopardy assessments.
15-30-313. Soldiers' and sailors' relief.
15-30-314. Stay of enforcement against military personnel.
15-30-315. Repealed.
15-30-316. Failure to file return or report -- order to show cause -- action by department.
15-30-317. through 15-30-320 reserved.
15-30-321. Penalties for violation of chapter.
15-30-322. Repealed.
15-30-323. Penalty for deficiency.
15-30-324. Time limitations for prosecution.
15-30-325. through 15-30-330 reserved.
15-30-331. Certified copies of tax returns to taxpayer -- fee.