Address of notices and payments; timely mailing constitutes timely filing or making.
Records required by statute; taxpayer records; accounting methods; reporting methods; information returns.
Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials.
Managed audits.
Required audit notices.
Identification of taxpayers.
Department to designate production unit; index; identification by number or symbol.
Notice of identification number assigned; operator may request identification number.
Taxpayer returns; payment of taxes; extension of time.
Method of payment of certain taxes due.
Repealed.
Repealed.
Electronic payments; reversals.
Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database.
Secretary may set tax reporting and payment intervals.
Secretary may permit or require rounding.
Repealed.
Delinquent taxpayer.
Assessment of tax; presumption of correctness.
Tax liability; spouse or former spouse.
Limitation on assessment by department.
Limitation of actions.
Compromise of taxes; closing agreements.
Installment payments of taxes; installment agreements.
Special agreements; alternative gross receipts taxpayer.
Exhaustion of administrative remedies.
Disputing liabilities; election of remedies.
Disputing liabilities; administrative protest.
Repealed.
Appeals from hearing officer’s decision and order.
Disputing liabilities; claim for rebate or refund.
Repealed.
Conclusiveness of court order on liability for payment of tax.
Authority for abatements of assessments of tax.
Authority to make refunds, credits or rebates.
Awarding of costs and fees.
Credit claims.
Collection of penalties and interest.
Seizure of property by levy for collection of taxes.
Contents of warrant of levy.
Successive seizures.
Surrender of property subject to levy; penalty.
Stay of levy.
Property exempt from levy.
Assessment as lien.
Notice of lien.
Release or extinguishment of lien; limitation on actions to enforce lien.
Foreclosure of lien.
Notice of seizure.
Notice of sale.
Sale of indivisible property.
Requirements of sale.
Manner of sale or conversion to money.
Minimum prices.
Redemption before sale.
Documents of title.
Legal effect of certificate of sale.
Legal effect of deed to real property.
Proceeds of levy and sale.
Release of levy.
Enjoining delinquent taxpayer from continuing in business.
Security for payment of tax.
Contractor's bond for gross receipts; tax; penalty.
Sale of or proceedings against security.
Surety bonds.
Permanence of tax debt; civil actions to collect tax.
Jeopardy assessments.
Estoppel against state.
Duty of successor in business.
Duty of secretary; release of successor.
Assessment of tax due; application of payment.
Repealed.
Reciprocal enforcement of tax judgments.
Immunity of property of Indian nations, tribes or pueblos and of the United States.
Interest on deficiencies.
Repealed.
Interest on overpayments.
Civil penalty for failure to pay tax or file a return.
Civil penalty for failure to file an information return.
Civil penalty for failure to correctly file certain deductions.
Civil penalty for bad checks.
Civil penalty for failure to collect and pay over tax.
Tax return preparers; requirements; penalties.
Repealed.
Willful failure to collect and pay over taxes.
Tax return preparer; electronic filing requirement; penalty.
Attempts to evade or defeat tax.
Civil penalty; willful attempt to cause evasion of another's tax.
Tax fraud.
Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
Assault and battery of a department employee.
Revealing information concerning taxpayers.
Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.
Burden of proof in fraud cases.
Enforcement officials.
Dissolution or withdrawal of corporation.
Repealed.
Transfer, assignment, sale, lease or renewal of liquor license.
Business and employee status during disaster response period.
Tax expenditure budget.

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