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General Provisions

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Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.

Section
12-2-10

"Department" defined.

Section
12-2-15

"Department of Revenue and Taxation" to mean "Department of Revenue".

Section
12-2-20

"Person" and "Individual" defined.

Section
12-2-25

Definitions pertaining to limited liability companies; single-member limited liability companies.

Section
12-2-30

Repealed or amended act or code section remaining in force for limited purposes.

Section
12-2-40

Contracts intended to evade payment of tax or in fraud of tax laws against public policy.

Section
12-2-50

Governmental bonds, notes, and certificates of indebtedness tax exempt.

Section
12-2-60

Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.

Section
12-2-70

Unlawful conduct by county auditor or treasurer or member of county board of tax appeals.

Section
12-2-75

Signatories to tax returns.

Section
12-2-85

Taxpayer immune from late payments due to "Year 2000" related computer billing delays.

Section
12-2-90

Fee-in-lieu of tax; collection and enforcement.

Section
12-2-100

Tax credits; timeframe for use; refunds.

Section
12-2-110

Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements.

Section
12-2-115

New jobs or investments not created; boundary clarification.

Section
12-2-120

Tax liability or refunds; boundary clarification.

Section
12-2-130

Authority to compromise taxes; boundary clarification.