Division 2. Collection and Enforcement
This division is included in your selections.
- Sec. 130-61 Tax on construction materials.
- Sec. 130-62 Examination of returns, refunds, credits and deficiencies.
- Sec. 130-63 Collection and refund of disputed tax.
- Sec. 130-63.5 Reserved.
- Sec. 130-64 Review procedure for aggrieved taxpayers.
- Sec. 130-65 False statements on refund applications; evidence for all refunds.
- Sec. 130-66 Confidentiality.
- Sec. 130-67 Duty to keep books and records.
- Sec. 130-68 Interest on tax deficiencies.
- Sec. 130-69 Penalties for tax deficiencies.
- Sec. 130-70 Investigation of taxpayers' books and records.
- Sec. 130-71 Hearings; subpoenas and witness fees.
- Sec. 130-72 Municipal judge's authority.
- Sec. 130-73 Depositions.
- Sec. 130-74 Unpaid tax a prior lien; exemption from lien.
- Sec. 130-75 Sale of business.
- Sec. 130-76 Purchases and repossessions subject to tax lien.
- Sec. 130-77 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-78 Trust status of tax in possession of retailer.
- Sec. 130-79 Refusal to make returns; estimate of taxes; penalty notice; assessment.
- Sec. 130-80 Notice of tax lien.
- Sec. 130-81 Satisfaction of lien by levy, sale and garnishment.
- Sec. 130-82 Release of lien.
- Sec. 130-83 Recovery of unpaid tax, penalty, collection costs by action at law.
- Sec. 130-84 City a party to title action for determination of lien.
- Sec. 130-85 Waiver of penalty or interest.
- Sec. 130-86 Notices to be sent by first class mail.
- Sec. 130-87 Additional licenses and taxes.
- Sec. 130-88 Administration of article.
- Sec. 130-89 Maps and location guides; electronic database.
- Sec. 130-90 Statute of limitations.
- Sec. 130-91 Violations; evasion of collection or payment of tax.
- Sec. 130-92 through 130-120 Reserved.