Procedure and Administration
Section 681 - Notice of DeficiencySection 682 - AssessmentSection 683 - Limitations on AssessmentSection 684 - Interest on UnderpaymentSection 685 - Additions to Tax and Civil PenaltiesSection 686 - OverpaymentSection 687 - Limitations on Credit or RefundSection 688 - Interest on OverpaymentSection 689 - Petition to Tax CommissionSection 690 - Review of Tax Commission DecisionSection 691 - Mailing Rules; Holidays; MiscellaneousSection 692 - Collection, Levy and LiensSection 693 - TransfereesSection 694 - Jeopardy AssessmentSection 695 - Criminal Penalties; Cross-referenceSection 696 - Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist AttacksSection 697 - General Powers of Tax CommissionSection 698 - Deposit and Disposition of RevenueSection 699 - Transition Provisions