Chapter 1
State Tax Officials

Index of Sections

§ 44-1-1. Tax administrator — Appointment.

§ 44-1-2. Powers and duties of tax administrator.

§ 44-1-3. Delegation of power to collect fees.

§ 44-1-4. Rules and regulations.

§ 44-1-5. Repealed.

§ 44-1-6. Additional collection powers — Nonresident contractors.

§ 44-1-7. Interest on delinquent payments.

§ 44-1-7.1. Interest on overpayments.

§ 44-1-8. Taxes and fees as debt to state.

§ 44-1-9. Extension of time for filing of reports.

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-11. Refund or credit for overpayments.

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.

§ 44-1-12. Reports under oath — False statements.

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.

§§ 44-1-16 — 44-1-22. Repealed.

§ 44-1-23. Release of tax liens.

§ 44-1-24. Acquisition of property for delinquent state taxes.

§ 44-1-25. Priority of state tax actions.

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.

§ 44-1-27. Uncollectible checks.

§ 44-1-28. Mailing as timely tax filing and payment.

§ 44-1-29. Collection by writ of execution.

§ 44-1-30. Repealed.

§ 44-1-31. Taxes and child support to be paid by electronic funds transfer.

§ 44-1-31.1. Returns to be filed by paid tax return preparers electronically.

§ 44-1-31.2. Electronic filing of large entity tax returns, electronic payments, and penalties.

§ 44-1-32. Hearing on application by taxpayer.

§ 44-1-33. Indemnification.

§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.

§ 44-1-35. Outside collection agencies.

§ 44-1-36. Contracts.

§ 44-1-37. Administrative penalties and attorney’s fees.

§ 44-1-38. Jeopardy determinations.

§ 44-1-39. Information deemed state property.

§ 44-1-40. Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.