ASSESSMENT AND COLLECTION PROCEDURES

Sections

• § 47:1561 Alternative remedies for the collection of taxes active
• § 47:1561.1 Special authority to enforce collection of taxes collected or withheld; personal liability active
• § 47:1561.2 Special authority to recover rebates and refundable tax credits active
• § 47:1561.3 Special authority to recover nonrefundable tax credits active
• § 47:1562 Determination and notice of tax due active
• § 47:1563 Protest to collector's determination of tax due active
• § 47:1564 Assessment of tax, interest, and penalties active
• § 47:1565 Notice of assessment and right to appeal active
• § 47:1565.1 Waiver of restrictions and delays active
• § 47:1566 Assessment and notice when tax is in jeopardy active
• § 47:1567 Assessment and claims in bankruptcy and receivership active
• § 47:1568 Assessment of tax shown on face of taxpayer's returns active
• § 47:1569 Collection by distraint and sale authorized active
• § 47:1570 Distraint defined active
• § 47:1571 Distraint procedure active
• § 47:1572 Surrender of property subject to distraint active
• § 47:1573 Sale of distrained property active
• § 47:1574 Collection by summary court proceeding authorized active
• § 47:1574.1 Failure to pay tax collected from others; rule to cease business active
• § 47:1574.2 Suit to enjoin certain preparers; cease and desist order active
• § 47:1574.3 Business reorganization to evade taxation; refusal to register a taxpayer or issue resale certificate active
• § 47:1575 Injunctions prohibited active
• § 47:1576 Remittance of tax under protest; suits to recover active
• § 47:1576.1 Settlement offers active
• § 47:1576.2 Installment agreements; fees active
• § 47:1576.3 Fresh Start Proper Worker Classification Initiative active
• § 47:1576.4 Safe harbor active
• § 47:1577 Tax obligation to constitute a lien, privilege and mortgage active
• § 47:1578 Cancellation of lien, privilege, and mortgage; compromises active
• § 47:1579 Prescription of taxes, interest, and penalties active
• § 47:1580 Suspension and interruption of prescription active
• § 47:1581 Prescription of assessments as judgments active
• § 47:1582 Failure to remit tax collected on behalf of the state; rule to cease business active
• § 47:1583 Federal tax refund offset fees active
• § 47:1584 Innocent spouse rule active