CHAPTER 44-11.1
Political Organization Tax
Index Of Sections
§ 44-11.1-1 Definitions.
§ 44-11.1-2 Imposition of tax.
§ 44-11.1-3 Filing of tax returns – Due date.
§ 44-11.1-4 Extension of time for filing of returns.
§ 44-11.1-5 Determination and payment of tax due – Hearings and redeterminations.
§ 44-11.1-6 Interest on delinquency payments.
§ 44-11.1-7 Lien on real estate.
§ 44-11.1-8 Records, statements, and rules and regulations.
§ 44-11.1-9 Returns and statements required to show whether political organization is liable.
§ 44-11.1-10 Supplemental returns – Additional tax or refund.
§ 44-11.1-11 Claims for refund – Hearing upon denial.
§ 44-11.1-12 Information confidential – Types of disclosure authorized – Penalties for unauthorized disclosure.
§ 44-11.1-13 Tax administrator's power to summon witnesses and evidence.
§ 44-11.1-14 Service of summons.
§ 44-11.1-15 Enforcement of summons.
§ 44-11.1-16 Determination of tax without return.
§ 44-11.1-17 Pecuniary penalty for failure to file return or to pay tax or for negligence.
§ 44-11.1-18 Pecuniary penalty for fraud.
§ 44-11.1-19 Collection of pecuniary penalties.
§ 44-11.1-20 Examination of taxpayer's records – Witnesses.
§ 44-11.1-21 Violations by political organizations.
§ 44-11.1-22 Violations by individuals.
§ 44-11.1-23 Criminal penalty for failure to file return.
§ 44-11.1-24 Appeals.
§ 44-11.1-25 General collection powers.
§ 44-11.1-26 Collection by writ of execution.
§ 44-11.1-27 Tax as debt to state.
§ 44-11.1-28 Severability.