Article VI. Employee Occupational Privilege Tax
This article is included in your selections.
- Sec. 130-461 Definitions.
- Sec. 130-462 Legislative intent.
- Sec. 130-463 Administration of article; rules and regulations.
- Sec. 130-464 Tax levied.
- Sec. 130-465 Withholding.
- Sec. 130-466 Responsibility to pay tax.
- Sec. 130-467 Duty to keep books and records.
- Sec. 130-468 Return required upon sale of business.
- Sec. 130-469 Status of unpaid tax in bankruptcy and receivership.
- Sec. 130-470 Collection of disputed tax.
- Sec. 130-471 Refund of disputed tax.
- Sec. 130-472 Examination of returns; deficiencies.
- Sec. 130-473 Interest on deficiencies caused by disregard of rules.
- Sec. 130-474 Interest on deficiencies caused by fraud.
- Sec. 130-475 Investigation of taxpayer's books.
- Sec. 130-476 Refusal to make return; estimate of tax; notice of assessment.
- Sec. 130-477 Notice of assessment.
- Sec. 130-478 Hearings generally.
- Sec. 130-479 Hearings, subpoenas and witness fees.
- Sec. 130-480 Municipal judge's authority.
- Sec. 130-481 Depositions.
- Sec. 130-482 Decisions of director; notice.
- Sec. 130-483 Review of director's decision in district court.
- Sec. 130-484 Review of district court decision by appellate courts.
- Sec. 130-485 Jeopardy assessment and demands.
- Sec. 130-486 Methods of enforcing collections.
- Sec. 130-487 Tax lien.
- Sec. 130-488 Filing of liens.
- Sec. 130-489 Release of liens.
- Sec. 130-490 City a party to title actions for determination of lien.
- Sec. 130-491 Recovery of unpaid tax by action by law.
- Sec. 130-492 Waiver of charge.
- Sec. 130-493 Statute of limitations.
- Sec. 130-494 Prohibitions.
- Sec. 130-495 Federal government and agency exemptions.
- Sec. 130-496 Confidentiality.
- Sec. 130-497 through 130-520 Reserved.