Article V. Employer Occupational Privilege Tax
This article is included in your selections.
- Sec. 130-401 Definitions.
- Sec. 130-402 Legislative intent.
- Sec. 130-403 Administration of article; rules and regulations.
- Sec. 130-404 Imposition of tax.
- Sec. 130-405 Exemptions.
- Sec. 130-406 Responsibility to pay tax.
- Sec. 130-407 Returns required upon sale of business.
- Sec. 130-408 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-409 Duty to keep books and records.
- Sec. 130-410 Examination of returns; deficiencies.
- Sec. 130-411 Interest on deficiencies caused by disregard of rules.
- Sec. 130-412 Charge for deficiency caused by fraud.
- Sec. 130-413 Investigation of taxpayer's books.
- Sec. 130-414 Refusal to make return; estimate of tax; notice of assessment.
- Sec. 130-415 Notice of assessment.
- Sec. 130-416 Hearings generally.
- Sec. 130-417 Hearings, subpoenas and witness fees.
- Sec. 130-418 Municipal judge's authority.
- Sec. 130-419 Depositions.
- Sec. 130-420 Decisions of finance director; notice.
- Sec. 130-421 Review of director's decision in district court.
- Sec. 130-422 Review of district court decision by appellate courts.
- Sec. 130-423 Jeopardy assessment and demands.
- Sec. 130-424 Methods of enforcing collections.
- Sec. 130-425 Tax lien.
- Sec. 130-426 Filing of liens.
- Sec. 130-427 Release of liens.
- Sec. 130-428 Recovery of unpaid tax by action at law.
- Sec. 130-429 City a party to title actions for determination of lien.
- Sec. 130-430 Waiver of charge.
- Sec. 130-431 Statute of limitations.
- Sec. 130-432 Prohibitions.
- Sec. 130-433 Confidentiality.
- Sec. 130-434 through 130-460 Reserved.