CHAPTER 5
FINANCES
FINANCES
ARTICLE 2
TAX ADMINISTRATION CODE
TAX ADMINISTRATION CODE
Section 5-2-1. | Title |
Section 5-2-2. | Application--Construction |
Section 5-2-3. | Definitions |
Section 5-2-4. | Duties and Powers of Director |
Section 5-2-5. | Director to Examine Returns |
Section 5-2-6. | Retention of Records--Audits |
Section 5-2-7. | Tax Reports and Returns--Preservation |
Section 5-2-8. | Assessment; Penalties and Interest |
Section 5-2-9. | Jeopardy Assessment |
Section 5-2-10. | Notice by Mail |
Section 5-2-11. | Hearings |
Section 5-2-12. | Deleted |
Section 5-2-13. | Refunds |
Section 5-2-14. | Interest on Overpayments and Refunds |
Section 5-2-15. | False or Fraudulent Refund Claim |
Section 5-2-16. | Director's Remedies in Case of Nonpayment |
Section 5-2-17. | Enforcing Collection by Distraint |
Section 5-2-18. | Recovery of Unpaid Tax by Action at Law |
Section 5-2-19. | Sales and Use Tax Constitutes Lien |
Section 5-2-20. | Compromise |
Section 5-2-21. | Sale of Business or Property Subject to Lien |
Section 5-2-22. | No Final Inspection or Certificate of Occupancy Unless Tax Paid |
Section 5-2-23. | Certificate of Discharge--Partial--Values Determined |
Section 5-2-24. | Closing Agreements |
Section 5-2-25. | Limitations |
Section 5-2-26. | Notice of Sales and Use Tax Ordinance Amendment |
Section 5-2-27. | Participation in Simplification Meetings |
Section 5-2-28. | Severability--Saving Clause |