Article 1 General Provisions.
Applicability of chapter; purpose; legislative intent.
Article 2 Collections.
Lien for taxes - Generally.
Lien for taxes - Term.
Lien for taxes - Validity and priority against certain persons.
Levy and distraint.
Surrender of property subject to levy; "person" defined.
Production of books.
Sale of seized property.
Sale of perishable goods.
Redemption of property.
Certificate of sale; deed of real property.
Legal effect of certificate of sale of personal property and deed of real property.
Records of sales to be kept.
Expense of levy and sale.
Application of proceeds of levy.
Authority to release levy and return property.
Article 3 Limitations on Assessment and Collection.
Collection after assessment.
Suspension of running of period of limitation.
Article 4 Additions to Tax and Penalties.
Non-payable checks, money orders, or electronic funds.
Rules for application of assessable penalties; "person" defined.
Failure to collect and pay over tax, or attempt to evade or defeat tax.
Fraudulent statement or failure to furnish statement to employee.
False information with respect to withholding.
Article 5 Jeopardy.
Jeopardy assessment - For income tax.
Jeopardy assessment - Other taxes.
Article 6 Crimes.
Attempt to evade or defeat tax.
Willful failure to collect or pay over tax.
Willful failure to file return, supply information, or pay tax.
Fraudulent statement or failure to make statement to employees.
Fraudulent withholding exemption certificate or failure to supply information.
Fraud and false statements.
Fraudulent returns, statements, or other documents.
Failure to obey subpoena.
Attempts to interfere with administration of state revenue laws; taxpayer protection from harassment.
Periods of limitation on criminal prosecutions.
Automated sales suppression devices or phantom-ware.
Article 7 Identity Theft Related Refund Fraud
Reduction of identity theft related refund fraud.