Chapter 3 - Department of Revenue

Chapter 3 - Department of Revenue

§ 27-3-1. Department of Revenue created; Commissioner of Revenue; term; qualifications; bond; removal from office
§ 27-3-2. Name of proposed commissioner to be submitted to senate for advice and consent; chairman of State Tax Commission to serve as Commissioner of Revenue until person appointed by governor has been appointed and qualified
§ 27-3-3. Commissioner of Revenue of Department of Revenue to be executive officer
§ 27-3-4. Transfer of powers, duties and functions of State Tax Commission and Chairman of the State Tax Commission to Commissioner of Revenue acting through the Department of Revenue
§ 27-3-9. Compensation of Commissioner of Revenue
§ 27-3-13. Employees
§ 27-3-15. Bonds of employees
§ 27-3-17. Quarters and equipment for Department of Revenue
§ 27-3-19. Official seal
§ 27-3-23. Audit of department
§ 27-3-31. Specific duties and powers
§ 27-3-33. Prosecutions, actions, proceedings, and suits; levy on compensation owing to delinquent taxpayer
§ 27-3-35. Subpoena of witnesses
§ 27-3-37. Negligent or defaulting official to be made party to suit
§ 27-3-39. Investigations of property escaping taxation; additional assessments
§ 27-3-41. Limitation
§ 27-3-43. Certain land purchased by commissioner as successful bidder may be sold or retained in best interest of state
§ 27-3-45. Settlements with State Treasurer’s reports to State Auditor of public accounts
§ 27-3-47. Political subdivisions of state not chargeable with fees; fees not to be deducted from certain funds
§ 27-3-49. Commissioner of Revenue to investigate taxation and make recommendations to legislature
§ 27-3-51. Annual visits to each county of the state; information concerning realty transfers; requests for and verification of realty sales data
§ 27-3-52. Counties to have certified appraisal personnel; continuing education; increases in compensation
§ 27-3-53. Informational forms
§ 27-3-57. Deposit of funds; apportionment of collections; bonding
§ 27-3-58. Department of Revenue authorized to retain portion of proceeds collected from tax levied under authority of local and private law
§ 27-3-59. Assessors’ and collectors’ conferences
§ 27-3-61. Filing, preservation and disposition of records; digital or electronic preservation; destruction of paper record after digital or electronic preservation
§ 27-3-63. Audit of books outside of state to determine tax liability
§ 27-3-65. Audit of books outside state to determine tax liability; designation of agents to make audit
§ 27-3-67. State taxing agency to have access to confidential information of other state taxing agencies
§ 27-3-69. Recovery of interest and penalties; apportionment
§ 27-3-71. Transfer of other powers and duties
§ 27-3-73. Secrecy of tax returns; release of certain information about individuals who are delinquent in payment of child support or under investigation for fraud or abuse of state or federal program
§ 27-3-77. Certain individual tax records exempt from public access requirement
§ 27-3-79. Penalties for tax evasion; statute of limitations for tax evasion
§ 27-3-80. Creation of task force to facilitate investigation and prosecution of drug trafficking kingpins regarding tax evasion and other crimes; reporting and determination of possible violations of law; employment of criminal investigator; confidentiality of information; definitions
§ 27-3-81. Required payment of taxes, when liability exceeds certain sum, by wire transfer or other means making funds immediately available; penalty and interest
§ 27-3-83. Regulation of manner and method of filing of tax returns and other tax documents and information submitted to Department of Revenue; electronic filing mandate for certain taxpayers; exception; alternative forms of signature; effect of electronic or paper reproduction of form or document; penalties for violations of regulations; signing document filed with department is swearing under oath that all information provided is true and correct; release of information to authorized individuals

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