GroundRules
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- 7-1-8.7 · Information that may be revealed to other states or multistate administrative bodies.
- 7-1-8.8 · Information that may be revealed to other state and legislative agencies.
- 7-1-8.9 · Information that may be revealed to local governments and their agencies.
- 7-1-8.10 · Information that may be revealed to private persons other than the taxpayer.
- 7-1-8.11 · Information that may be revealed to a water and sanitation district.
- 7-1-9 · Address of notices and payments; timely mailing constitutes timely filing or making.
- 7-1-10 · Records required by statute; taxpayer records; accounting methods; reporting methods; information returns.
- 7-1-11 · Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials.
- 7-1-11.1 · Managed audits.
- 7-1-11.2 · Required audit notices.
- 7-1-12 · Identification of taxpayers.
- 7-1-12.1 · Department to designate production unit; index; identification by number or symbol.
- 7-1-12.2 · Notice of identification number assigned; operator may request identification number.
- 7-1-13 · Taxpayer returns; payment of taxes; extension of time.
- 7-1-13.1 · Method of payment of certain taxes due.
- 7-1-13.2 · Repealed.
- 7-1-13.3 · Repealed.
- 7-1-13.4 · Electronic payments; reversals.
- 7-1-14 · Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database.
- 7-1-15 · Secretary may set tax reporting and payment intervals.
- 7-1-15.1 · Secretary may permit or require rounding.
- 7-1-15.2 · Repealed.
- 7-1-16 · Delinquent taxpayer.
- 7-1-17 · Assessment of tax; presumption of correctness.
- 7-1-17.1 · Tax liability; spouse or former spouse.
- 7-1-18 · Limitation on assessment by department.
- 7-1-19 · Limitation of actions.
- 7-1-20 · Compromise of taxes; closing agreements.
- 7-1-21 · Installment payments of taxes; installment agreements.
- 7-1-21.1 · Special agreements; alternative gross receipts taxpayer.
- 7-1-22 · Exhaustion of administrative remedies.
- 7-1-23 · Disputing liabilities; election of remedies.
- 7-1-24 · Disputing liabilities; administrative protest.
- 7-1-24.1 · Repealed.
- 7-1-25 · Appeals from hearing officer's decision and order.
- 7-1-26 · Disputing liabilities; claim for rebate or refund.
- 7-1-26.1 · Repealed.
- 7-1-27 · Conclusiveness of court order on liability for payment of tax.
- 7-1-28 · Authority for abatements of assessments of tax.
- 7-1-29 · Authority to make refunds, credits or rebates.
- 7-1-29.1 · Awarding of costs and fees.
- 7-1-29.2 · Credit claims.
- 7-1-30 · Collection of penalties and interest.
- 7-1-31 · Seizure of property by levy for collection of taxes.
- 7-1-32 · Contents of warrant of levy.
- 7-1-33 · Successive seizures.
- 7-1-34 · Surrender of property subject to levy; penalty.
- 7-1-35 · Stay of levy.
- 7-1-36 · Property exempt from levy.
- 7-1-37 · Assessment as lien.
- 7-1-38 · Notice of lien.
- 7-1-39 · Release or extinguishment of lien; limitation on actions to enforce lien.
- 7-1-40 · Foreclosure of lien.
- 7-1-41 · Notice of seizure.
- 7-1-42 · Notice of sale.
- 7-1-43 · Sale of indivisible property.
- 7-1-44 · Requirements of sale.
- 7-1-45 · Manner of sale or conversion to money.
- 7-1-46 · Minimum prices.
- 7-1-47 · Redemption before sale.
- 7-1-48 · Documents of title.
- 7-1-49 · Legal effect of certificate of sale.
- 7-1-50 · Legal effect of deed to real property.
- 7-1-51 · Proceeds of levy and sale.
- 7-1-52 · Release of levy.
- 7-1-53 · Enjoining delinquent taxpayer from continuing in business.
- 7-1-54 · Security for payment of tax.
- 7-1-55 · Contractor's bond for gross receipts; tax; penalty.
- 7-1-56 · Sale of or proceedings against security.
- 7-1-57 · Surety bonds.
- 7-1-58 · Permanence of tax debt; civil actions to collect tax.
- 7-1-59 · Jeopardy assessments.
- 7-1-60 · Estoppel against state.
- 7-1-61 · Duty of successor in business.
- 7-1-62 · Duty of secretary; release of successor.
- 7-1-63 · Assessment of tax due; application of payment.
- 7-1-64 · Repealed.
- 7-1-65 · Reciprocal enforcement of tax judgments.
- 7-1-66 · Immunity of property of Indian nations, tribes or pueblos and of the United States.
- 7-1-67 · Interest on deficiencies.
- 7-1-67.1 · Repealed.
- 7-1-68 · Interest on overpayments.
- 7-1-69 · Civil penalty for failure to pay tax or file a return.
- 7-1-69.1 · Civil penalty for failure to file an information return.
- 7-1-69.2 · Civil penalty for failure to correctly file certain deductions.
- 7-1-70 · Civil penalty for bad checks.
- 7-1-71 · Civil penalty for failure to collect and pay over tax.
- 7-1-71.1 · Tax return preparers; requirements; penalties.
- 7-1-71.2 · Repealed.
- 7-1-71.3 · Willful failure to collect and pay over taxes.
- 7-1-71.4 · Tax return preparer; electronic filing requirement; penalty.
- 7-1-72 · Attempts to evade or defeat tax.
- 7-1-72.1 · Civil penalty; willful attempt to cause evasion of another's tax.
- 7-1-73 · Tax fraud.
- 7-1-74 · Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
- 7-1-75 · Assault and battery of a department employee.
- 7-1-76 · Revealing information concerning taxpayers.
- 7-1-77 · Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
- 7-1-78 · Burden of proof in fraud cases.
- 7-1-79 · Enforcement officials.