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  6. Title 6. Taxation
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  8. Article 8.1. Department of ...
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  10. Chapter 5. Assessment of Taxes


Chapter 5. Assessment of Taxes


  • 6-8.1-5-1. Proposed assessment; notice; protest; hearing; letter of findings; rehearing; appeal; demand for payment
  • 6-8.1-5-2. Time limits on issuing proposed assessment; erroneous refund; extension of assessment time period; modification of federal income or tax liability
  • 6-8.1-5-2.5. Correcting assessment notice; responsible party; exemption from time limitations
  • 6-8.1-5-3. Jeopardy assessment; jeopardy tax warrant; levy and sale; bond
  • 6-8.1-5-4. Books and records; federal returns; inspection
  • 6-8.1-5-5. Information to be provided by person conducting or sponsoring an event at a qualified motorsports facility; additional reporting
  • 6-8.1-5-6. Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement
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