ADMINISTRATION
- 368A.140 - Duties of Board, Commission and Department; applicability of chapters 360
- 368A.150 - Establishment of amount of tax liability when Board or Department determines that taxpayer is acting with intent to defraud State or to evade payment of tax.
- 368A.160 - Maintenance and availability of records for determining liability of taxpayer; liability to taxpayer of lessee, assignee or transferee of certain premises; penalty.
- 368A.170 - Examination of records by Board or Department; payment of expenses of Board or Department for examination of records outside State.
- 368A.180 - Confidentiality of records and files of Board and Department.