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CHAPTER 10-59

UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES

10-59-1      Application.
10-59-2      Definition of terms.
10-59-3      Notice of intent to audit defined.
10-59-4      Certificate of assessment defined.
10-59-5      Investigation and examination by secretary.
10-59-6      Penalty for failure to file return--Penalty reduced or eliminated--Interest charged for late payment--Interest tolled during appeal--Maximum interest rate for mistake of law.
10-59-6.1      Interest assessed for failure to pay taxes when taxable transactions reported.
10-59-7      Audits--Notice of intent to audit required--Consideration of papers not presented to auditor.
10-59-8      Issuance of certificate of assessment--Certificate deemed prima facie correct--Copy to taxpayer--Payment--Hearing.
10-59-9      Hearing--Request in writing--Payment required before appeal--Amended or additional statements of fact--Appeal.
10-59-10      Immediate assessment and demand for payment--Lien filed and distress warrant issued if not paid--Acceptance of bond.
10-59-11      Lien in favor of state--Preservation of lien--Priority--Lien in county where notice recorded.
10-59-12      Register of deeds--Tax lien index book--Procedure to record lien--Filing of notice of satisfaction.
10-59-13      Issuance of distress warrant--Collection and remittance of tax--Compensation for sheriff--Accounts subject to seizure.
10-59-14      Injunction for performing activity without license or permit--Petition by secretary--Contents--Issuance--Hearing.
10-59-15      Recovery of tax, penalty, or interest by action of debt.
10-59-16      Time limitation for collection--Exceptions.
10-59-17      Compliance with procedures prerequisite to jurisdiction of courts.
10-59-18      Compliance with procedures for recovery of taxes paid pursuant to certificate of assessment.
10-59-19      Recovery of overpaid taxes--Time limitation.
10-59-19.1      Repealed.
10-59-20      Collection and payment of tax not to be restrained or delayed--Person to pay taxes and seek recovery.
10-59-21      Tax recovery claim forms provided by secretary--Information provided by taxpayer--Denial of claim for failure to provide information.
10-59-22      Determination of amount of tax overpayment by secretary--Recovery credited against future taxes--Exceptions.
10-59-22.1      Request for contested case hearing upon denial of overpayment claim--Hearing and appeal procedure.
10-59-23      Recovery refund paid to taxpayer.
10-59-24      Recovery refund--Interest included--Exception.
10-59-24.1      Over-collected sales or use taxes--Purchaser notice to seller requesting refund--Response.
10-59-24.2      Notice requesting refund of over-collected sales or use taxes--Presumption of reasonable business practice.
10-59-25      Application of subsequent sections.


10-59-26      Appeal from additional tax assessment--Notification of right to appeal--Hearing examiner.
10-59-27      Reliance on written advice--Inconsistent position by department.
10-59-28      Reduction or abatement of penalty or interest.
10-59-29      Evaluation of employees or imposition of quotas from revenue amount prohibited.
10-59-30      Release of tax lien--Erroneous liens--Costs.
10-59-31      Reduction of taxes, interest, and penalty upon bona fide misunderstanding and good faith effort.
10-59-32      Electronic filing of returns, reports or remittances under certain chapters--Timeliness.
10-59-32.1      Timely filing by mail of returns, reports, or remittances under certain chapters.
10-59-33      Timely filing by mail of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions .
10-59-33.1      Repealed.
10-59-33.2      Timely filing by electronic means of returns, reports or remittances for taxes specified in § 10-59-1--Exceptions.
10-59-34      Costs paid by losing party if position not justified.
10-59-35      Audit standards--List of proposed taxable items--Protest.
10-59-36      Authorizing to file returns or reports by electronic means.
10-59-37      Alternative methods for signing returns.
10-59-38      Promulgation of rules.
10-59-39      Repealed.
10-59-40      Filing of returns required whether or not gross receipts are subject to tax.
10-59-41      Prior compliance--Effect.
10-59-42, 10-59-43. Repealed.
10-59-44      Revocation or cancellation of license for failure to file return or remit tax.
10-59-45      Contested case hearing--Time for request--Appeal.
10-59-46      Preparation of list of delinquent taxpayers.
10-59-47      Notice to delinquent taxpayer before publication.
10-59-48      Unpaid taxes not subject to disclosure.
10-59-49      Publication of list of delinquent taxpayers.
10-59-50      Removal of name from list.
10-59-51      Good faith disclosure not a violation of other statutes.
10-59-52      Fee for collecting tax on behalf of another entity.
10-59-53      Definitions relating to automated sales suppression devices and phantom-ware.
10-59-54      Automated sales suppression devices and phantom-ware prohibited--Felony.
10-59-55      Civil penalty for violation of § 10-59-54.
10-59-56      Liability for taxes, penalties, and interest.
10-59-57      Seizure of automated sales suppression device or phantom-ware without warrant.


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