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15-30-2601. Tax as personal debt.
15-30-2602. Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment.
15-30-2603. Return of fiduciary.
15-30-2604. Time for filing -- extensions of time.
15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons.
15-30-2606. Tolling of statute of limitations.
15-30-2607. Application for revision -- appeal.
15-30-2608. Judicial review.
15-30-2609. Credits and refunds -- period of limitations.
15-30-2610. through reserved.
15-30-2616. Information agents' duties.
15-30-2617. Oaths administered by director of revenue and designated employees.
15-30-2618. Confidentiality of tax records.
15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required.
15-30-2620. Department rules -- conformance with Internal Revenue Code.
15-30-2621. Agreements with contiguous states.
15-30-2622. Closing agreements.
15-30-2623. through reserved.
15-30-2629. Authority to collect tax -- offset -- hearing.
15-30-2630. Warrant for distraint.
15-30-2631. Jeopardy assessments.
15-30-2632. Deferment of taxes for person in military service -- filing of return.
15-30-2633. Stay of enforcement against military personnel.
15-30-2634. Failure to file return or report -- order to show cause -- action by department.
15-30-2635. through reserved.
15-30-2641. Penalties for violation of chapter.
15-30-2642. Notice of additional assessment -- penalty and interest for deficiency.
15-30-2643. Time limitations for prosecution.
15-30-2644. and reserved.
15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules.
15-30-2647. through reserved.
15-30-2651. Certified copies of tax returns to taxpayer -- fee.