Part VI
Procedure and Administration

Index of Sections

§ 44-30-81. Notice of deficiency.

§ 44-30-82. Assessment date.

§ 44-30-83. Limitations on assessment.

§ 44-30-84. Interest on underpayment.

§ 44-30-85. Additions to tax and civil penalties.

§ 44-30-85.1. Electronic filing of withholding tax returns and penalties.

§ 44-30-86. Overpayment.

§ 44-30-87. Limitations on credit or refund.

§ 44-30-87.1. Net operating loss — Limitation.

§ 44-30-88. Interest on overpayment.

§ 44-30-89. Administrative petition.

§ 44-30-90. Review of tax administrator’s decision.

§ 44-30-91. Mailing rules — Holidays.

§ 44-30-92. Collection, levy, and lien.

§ 44-30-93. Transferees.

§ 44-30-94. Criminal penalties.

§ 44-30-95. General powers of tax administrator.

§ 44-30-95.1. Rules and regulations.

§ 44-30-96. Severability.

§ 44-30-97. Repealed.

§ 44-30-98. Repealed.

§ 44-30-99. Personal income tax law.

§ 44-30-100. Lookup table to report use tax on personal income tax return.

§ 44-30-101. Requirements concerning qualifying health insurance coverage.

§ 44-30-102. Reporting requirement for applicable entities providing minimum essential coverage.

§ 44-30-103. Child tax rebates.