Part 1 - Miscellaneous Provisions
- 67-1-101 - Liberal construction of title Incidental powers of commissioner Chapter definitions.
- 67-1-102 - Powers and duties of commissioner and department of revenue.
- 67-1-103 - Study of tax laws Report.
- 67-1-104 - Tax administration fund.
- 67-1-105 - Hearings by commissioner.
- 67-1-106 - Optional reporting periods.
- 67-1-107 - Mailed tax papers or payments Determination of filing date.
- 67-1-108 - Applicability of taxability policy changes.
- 67-1-109 - Revenue and letter rulings.
- 67-1-110 - Taxpayer bill of rights.
- 67-1-111 - Statewide uniformity of harvest or severance taxes.
- 67-1-112 - Business tax Taxes invoiced to customers to be included in tax base.
- 67-1-113 - Keeping and maintenance of records Access to records Penalties for noncompliance.