Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
/
Subpart 2 - Reportable Transactions
Subpart 2 - Reportable Transactions
§ 39-22-651. Short title - citation
§ 39-22-652. Definitions
§ 39-22-653. Taxpayer disclosure of reportable or listed transactions
§ 39-22-654. Additional listed transactions - report
§ 39-22-655. Penalty for failure to disclose a reportable or listed transaction
§ 39-22-656. Material advisor - disclosure of reportable or listed transactions
§ 39-22-657. Material advisor - maintenance of list
§ 39-22-658. Material advisor - penalties
§ 39-22-659. Waiver, reduction, or compromise of penalty for reasonable cause