State Administrative Organization, Administration, and Enforcement (arts. 1 — 5)
Section 48-2-1 - Department of Revenue.Section 48-2-2 - Office of State Revenue Commissioner.Section 48-2-4 - Eligibility for Elective Office.Section 48-2-5 - Office of Deputy State Revenue Commissioner.Section 48-2-6 - Departmental Organization; Employees; Compensation; Collection of Delinquent Taxes by Contractors; Mandatory Fingerprinting.Section 48-2-6.1 - Disclosure of Return Information; Purpose; Confidentiality.Section 48-2-7 - Duties and Powers of Commissioner.Section 48-2-8 - Judicial and Investigative Powers of Commissioner.Section 48-2-9 - Powers of Commissioner in Tax Proceedings; Assistance by Attorney General.Section 48-2-10 - Collection of Certain Local Taxes by Commissioner.Section 48-2-11 - Delegation of Certain Duties.Section 48-2-12 - Rules and Regulations; Forms.Section 48-2-13 - Oaths and Certifications.Section 48-2-15 - Confidential and Privileged Information.Section 48-2-15.1 - Disclosure of Confidential Taxpayer Information or Records.Section 48-2-15.2 - Ruling; Regulations Prescribing Guidelines; Precedential Value of Ruling.Section 48-2-16 - Exchange of Tax Information.Section 48-2-17 - Payment to Office of the State Treasurer.Section 48-2-18 - [effective Until July 1, 2026] State Board of Equalization; Duties.Section 48-2-18.1 - Settlement or Compromise of Tax Assessments; Application Fee.Section 48-2-19 - Modernization and Improvement of Licensing, Registration, Valuation, and Titling Functions; Utilization of Tag and Title Information in Electronic Form.Section 48-2-30 - Remittances.Section 48-2-31 - Currency in Which Taxes to Be Paid.Section 48-2-32 - Forms of Payment.Section 48-2-33 - Receipts for Taxes.Section 48-2-34 - Failure to Give Official Receipt for Payment of Taxes or License Fees; Penalty.Section 48-2-35 - [effective Until July 1, 2026] Refunds; Claims; Notice to Political Subdivision Designee.Section 48-2-35.1 - [effective Until July 1, 2026] Refund of Sales and Use Taxes; Expedited Refunds; Frivolous Claims; Refunds for Taxes Paid to Dealers.Section 48-2-36 - [effective Until July 1, 2026] Extension of Time for Returns.Section 48-2-37 - Preparation of Delinquent Returns.Section 48-2-38 - Due Date; Interest on Deferred Taxes.Section 48-2-39 - Due Date for Payment or Filing on Holiday.Section 48-2-40 - Rate of Interest on Past Due Taxes.Section 48-2-41 - Authority to Waive Interest on Unpaid Taxes.Section 48-2-42 - Nature of Penalties.Section 48-2-43 - Authority to Waive Penalties.Section 48-2-44 - Willful Failure to File Return or Pay Revenue Held in Trust for State; Willful Failure to Pay Ad Valorem Tax; Penalties and Interest.Section 48-2-44.1 - Failure to Follow Electronic Filing Requirements; Penalty; Waiver for Undue Hardship; Reasonable Cause.Section 48-2-45 - Service of Notice of Assessment.Section 48-2-46 - Procedures for Protests.Section 48-2-47 - Information Considered; Final Assessment or Final License Fee.Section 48-2-48 - Deficiency Assessments; Interest.Section 48-2-49 - Periods of Limitation for Assessment of Taxes.Section 48-2-50 - [effective Until July 1, 2026] Review of Assessments; Certifications.Section 48-2-51 - Jeopardy Assessments; Collection; Bond.Section 48-2-52 - Personal Liability of Corporate Officer or Employee for Tax Delinquency.Section 48-2-53 - Compelled Production of Evidence.Section 48-2-54 - Action by Commissioner to Collect Unpaid Tax.Section 48-2-54.1 - Authorization to Charge Taxpayer’s Account.Section 48-2-55 - Attachment; Garnishment; Levy; Judicial Sales.Section 48-2-56 - Liens for Taxes; Priority.Section 48-2-57 - Effect of Judicial Sale on State Tax Lien.Section 48-2-58 - Release of Property Subject to State Tax Lien.Section 48-2-59 - [effective Until July 1, 2026] Appeals; Payment of Taxes Admittedly Owed; Bond; Costs.Section 48-2-60 - Compromise Settlements; Penalty Refunds.Section 48-2-61 - Effect of Actions Taken to Avoid Payment of Taxes; Liability.Section 48-2-62 - Penalties for Tax Return Preparers; Prohibition on Continuing to Prepare Returns; Refunds.Section 48-2-63 - Delinquent Taxpayer Financial Accounts; Required Reporting by Financial Institutions to Department; Confidentiality; Fines; Levies; Liability.Section 48-2-80 - Judicial Enforcement of Taxes Imposed by Other States.Section 48-2-81 - Duties of Law Enforcement Officers and Tax Officials as to Collecting Taxes and Prosecuting Violators; Payment of Portion of Fines to Informants.Section 48-2-82 - Seizure and Disposition of Contraband Articles; Exceptions to Forfeiture.Section 48-2-83 - Process to Test Legality of Forfeited Property.Section 48-2-84 - Unlawful Activities as to Revenue Stamps; Possession or Transportation of Contraband; Penalty.Section 48-2-100 - Exemptions for Out-of-state Businesses and Employees Conducting Operations Related to Declared State of Emergency; Post-emergency Application.