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  6. Title 32 - Taxation and Fin...
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  8. Chapter 103 - Department Of Taxes; Commissioner...


Chapter 103 - Department Of Taxes; Commissioner Of Taxes


  • § 3101 Powers and duties of Commissioner
  • § 3102 Confidentiality of tax records
  • § 3108 Establishment of interest rate
  • § 3109 Sheriffs and collection agencies; contracts for the collection of taxes; the use of bank or credit cards for the payment of delinquent taxes
  • § 3110 Payments by credit card
  • § 3111 Internal Revenue Service charges
  • § 3112 Allocation of payments
  • § 3113 Requirement for obtaining license, governmental contract, or employment
  • § 3113a Abandoned property; satisfaction of tax liabilities
  • § 3113b Lottery winnings; satisfaction of tax liabilities
  • § 3114 Bonding requirements
  • § 3115 Omitted.
  • § 3201 Administration of taxes
  • § 3202 Interest and penalties
  • § 3203 Notice of deficiencies; assessment of penalties and interest; denial of refund
  • § 3204 Processing fee
  • § 3205 Taxpayer Advocate
  • § 3206 Recommendation for extraordinary relief
  • § 3207 Administrative attachment
  • § 3208 Administrative garnishment
  • § 3260 Bulk sales
  • § 3261 [Reserved for future use]
  • § 3262 Lien fees; service of process costs; electronic filing of liens
  • § 3301 Collections Unit
  • § 3302 Debt referral
  • § 3303 Collection powers and process
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