Chapter 202. Collection of State Taxes
Section
12-35Duties of state collection agencies. Statute of limitations on collection by Commissioner.12-35aLien on personal property as security related to delinquent state taxes.12-35bDefinitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.12-35cCollection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.12-35d and 12-35eTax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995.12-35fOffset of tax refunds.12-35gTax amnesty program for unpaid tax for periods ending November 30, 2008.12-35hCredit of taxpayer's account for unpaid taxes collected by certain agents of the state.12-35iTax amnesty program for unpaid taxes for periods ending November 30, 2012.12-35jFacilitation of issuance of tax warrants.12-36Jeopardy collection of taxes due state.12-37State suspense tax book.12-38Interest on taxes, fees and assessments due from municipality to the state.12-39Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.12-39aPayment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.12-39bRecords of cancellation or revision of tax liability.12-39cMonthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.12-39d and 12-39eTax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.12-39fRefund of state taxes. Limit on interest added or awarded.12-39gState taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.12-39hApplication of partial payment toward state tax liability in penalties, tax and interest.12-39i and 12-39jTaxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes.12-39kGranting of extensions requested by persons other than the taxpayer.12-39lTax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.12-39mPosting of bond by taxpayer objecting to an assessment. Regulations.12-39nTaxpayer's Bill of Rights.12-39oIssuance or renewal of license when taxes owed or returns outstanding.12-39pDisaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes.12-39q12-39q12-39rPayment of state taxes by credit card, charge card or debit card.12-39sCancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.12-39tSuspension of statute of limitations for filing a claim for refund of taxes.12-39uOffsetting of overpayments and underpayments of taxes.12-39vRefund to person of tax collected from customer.12-39wClaims for refund where results of civil audit, investigation, examination or reexamination have become final.12-39x and 12-39y12-39x and 12-39y12-39zRounding of dollar amounts in returns, statements or other documents.12-39aaTax returns, claims, statements or other documents concerning state taxes. When deemed received.12-39bbRecords of department. Reproductions of records.12-39ccData match system with financial institutions.12-39ddDuplicate information returns required to be filed by reporting entities. Penalties.