Chapter 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.