Chapter 01 - State Department Of Revenue And Regulation
- Section 10-1-1 - Department created--Seal of department.
- Section 10-1-1.1 - Department as continuing Department of Revenue and Regulation.
- Section 10-1-2 - Secretary as head of department--Appointment and term of office.
- Section 10-1-3 - Secretary's full time service required--Annual report to Governor--Oath and bond.
- Section 10-1-4 - Repealed.
- Section 10-1-5 - Deputy secretary of revenue and regulation--Appointment and oath of office--Absence or disability of secretary.
- Section 10-1-6 - Divisions within department--Directors and deputy directors of divisions--Employeesof department.
- Section 10-1-6.1 - Special agents--Appointment and authority.
- Section 10-1-7 - Appointment and tenure of directors--Full time service required--Oath and bond
- Section 10-1-8 - Deputy to substitute for director of division.
- Section 10-1-9 - Fees and employee expenses charged against departmental appropriations--Vouchers.
- Section 10-1-10 - Attorney general to assist department--Prosecution of actions.
- Section 10-1-11 - Assistant attorney general for Department of Revenue and Regulation.
- Section 10-1-12 - State's attorneys to assist in prosecutions.
- Section 10-1-13 - General functions of secretary.
- Section 10-1-13.1 - Interstate agreements for administration of excise and income taxes--Exchange ofinformation.
- Section 10-1-14 - Licensing powers with respect to alcoholic beverages.
- Section 10-1-15 - General supervision of assessment of property for taxation--Forms--Classification ofproperty.
- Section 10-1-15.1 - State contracts for tax collection and reporting.
- Section 10-1-15.2 - Employment of collection agencies or attorneys to collect delinquent accounts.
- Section 10-1-16 - Advice and direction to directors of equalization and boards--Instructional meetingsof directors.
- Section 10-1-16.1 - Standard real estate appraisal manual.
- Section 10-1-17 - Tax assessment and collection reports required of local officers.
- Section 10-1-18 - Investigation of assessment and equalization work--Visits to counties.
- Sections 10-1-19, 10-1-20 - Repealed
- Section 10-1-21 - Order by secretary for reassessment of property in district.
- Section 10-1-22 - Reassessment lists--Filing of copies with secretary.
- Section 10-1-23 - Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
- Section 10-1-24 - Placement of omitted property on assessment rolls.
- Section 10-1-25 - Investigation of evasions and violations of tax and assessment laws--Proceedings toremedy improper administration.
- Section 10-1-26 - Summons of witnesses and evidence in departmental investigations.
- Section 10-1-27 - Depositions in departmental investigations.
- Section 10-1-28 - Administration of oaths to witnesses--Proceedings on refusal of witness to testify orproduce evidence--Compensation of witnesses and officers serving summons--Falsetestimony as perju
- Section 10-1-28.1 - Confidentiality of return information--Definition of terms.
- Section 10-1-28.2 - Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.3 - Return information confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.4 - Persons to whom return information may be disclosed--Purposes.
- Sections 10-1-28.5, 10-1-28.6 - Disclosure of return information in judicial or administrative proceedings. Federal taxpayer information defined
- Section 10-1-28.7 - Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
- Section 10-1-28.8 - Persons to whom federal taxpayer information may be disclosed--Purposes.
- Section 10-1-28.9 - Disclosure of federal taxpayer information in judicial or administrative proceedings.
- Section 10-1-29 - Payment of expense for enforcement of petroleum products law.
- Section 10-1-30 - Allocation of funds from taxes and license on petroleum products.
- Section 10-1-31 - Direction of proceedings for violation of tax laws--Removal of tax officials fromoffice.
- Section 10-1-32 - State's attorneys to assist in prosecution of violations of tax and assessment laws.
- Section 10-1-33 - Economic and financial information required of individuals, partnerships,associations, and corporations.
- Section 10-1-34 - Compilation and reporting of natural resources statistics.
- Section 10-1-35 - Annual report to Governor--Contents and date of filing.
- Section 10-1-36 - Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
- Section 10-1-37 - Consultation with and reports to Governor.
- Section 10-1-38 - Formulation and recommendation of legislation.
- Section 10-1-39 - Reports on licensing and regulatory legislation.
- Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law.
- Section 10-1-41 - Appeals from departmental decisions.
- Section 10-1-42 - Repealed.
- Section 10-1-43 - Names and addresses of attorneys handling similar cases.
- Section 10-1-44 - Establishment of sales and use tax collection fund.
- Sections 10-1-44.1, 10-1-44.2 - Repealed
- Section 10-1-44.3 - Secretary of revenue and regulation may release lists of persons exempt from salesand use taxes.
- Section 10-1-44.4 - Repealed.
- Section 10-1-45 - Examination of business records of holder of abandoned property.