Chapter 213 STATE REVENUE LAWS: GENERAL PROVISIONS
- 213.015 Taxpayer rights.
- 213.018 Taxpayer problem resolution program; taxpayer assistance orders.
- 213.025 Audits, inspections, and interviews.
- 213.05 Department of Revenue; control and administration of revenue laws.
- 213.051 Service of subpoenas.
- 213.053 Confidentiality and information sharing.
- 213.0532 Information-sharing agreements with financial institutions.
- 213.0535 Registration Information Sharing and Exchange Program.
- 213.055 Declared emergency; waiver or suspension of specified revenue laws.
- 213.06 Rules of department; circumstances requiring emergency rules.
- 213.071 Certification under seal of certain records by executive director.
- 213.10 Deposit of tax moneys collected.
- 213.12 Certain state-chartered financial institutions; immunity from certain state and local taxes.
- 213.13 Electronic remittance and distribution of funds collected by clerks of the court.
- 213.131 Clerks of the Court Trust Fund within the Justice Administrative Commission.
- 213.21 Informal conferences; compromises.
- 213.22 Technical assistance advisements.
- 213.2201 Publications by the department.
- 213.23 Consent agreements extending the period subject to assessment or available for refund.
- 213.235 Determination of interest on deficiencies.
- 213.24 Accrual of penalties and interest on deficiencies; deficiency billing costs.
- 213.25 Refunds; credits; right of setoff.
- 213.255 Interest.
- 213.256 Simplified Sales and Use Tax Administration Act.
- 213.26 Contracts with county tax collectors.
- 213.27 Contracts with debt collection agencies and certain vendors.
- 213.28 Contracts with private auditors.
- 213.285 Certified audits.
- 213.29 Failure to collect and pay over tax or attempt to evade or defeat tax.
- 213.30 Compensation for information relating to a violation of the tax laws.
- 213.34 Authority to audit.
- 213.345 Tolling of periods during an audit.
- 213.35 Books and records.
- 213.37 Authority to require sworn statements.
- 213.50 Failure to comply; revocation of corporate charter or license to operate a public lodging establishment or public food service establishment; refusal to reinstate charter or license.
- 213.67 Garnishment.
- 213.68 Garnishment; collecting entity of counties which self-administer collection of tourist development tax.
- 213.69 Authority to issue warrants.
- 213.692 Integrated enforcement authority.
- 213.70 Taxpayers’ escrow requirement.
- 213.73 Manner and conditions of sale of property subject of a levy by the Department of Revenue.
- 213.731 Collection action; notice; taxpayer’s protest and review rights.
- 213.732 Jeopardy findings and assessments.
- 213.733 Satisfaction of warrant.
- 213.74 Certificate of sale; deed of real property; legal effect.
- 213.75 Application of payments.
- 213.755 Filing of returns and payment of taxes by electronic means.
- 213.756 Funds collected are state tax funds.
- 213.757 Willful failure to pay over funds or destruction of records by agent.
- 213.758 Transfer of tax liabilities.