Published: 2015

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Section 40-1-1 Definitions.

Section 40-1-2 Lien for taxes - Generally.

Section 40-1-3 Lien for taxes - Date of lien.

Section 40-1-4 Lien for taxes - Preferred claim.

Section 40-1-5 Reports; remitting of payments.

Section 40-1-7 Liability of agents for taxes.

Section 40-1-8 Liability of receivers and trustees.

Section 40-1-9 Equalization of taxation of state and national banks.

Section 40-1-10 Duty of salaried officers as to disposition of fees collected.

Section 40-1-13 Defense of actions involving revenue laws.

Section 40-1-14 Payment of court costs.

Section 40-1-15 Execution sufficient warrant for levy.

Section 40-1-16 Copies of books, records, papers, etc., admitted in evidence.

Section 40-1-17 Judgment on verdict in favor of state against officers.

Section 40-1-18 Falsely returning list of taxpayer as sworn to.

Section 40-1-19 Bank officer failing to make, swear to, and deliver required statements.

Section 40-1-20 Taxing authorities acting as attorney for taxpayer.

Section 40-1-21 Access to books and records of revenue officers.

Section 40-1-22 Penalty for officers who neglect duty.

Section 40-1-23 Liability of officers for conversion.

Section 40-1-24 Duty of sheriff in selling property under execution, etc.

Section 40-1-25 Dealing in state securities.

Section 40-1-26 Falsely and fraudulently procuring state warrants.

Section 40-1-27 Payment of taxes by lienors.

Section 40-1-28 Impeachment of officers.

Section 40-1-29 Form of notices to taxpayers.

Section 40-1-30 Notice required to be given by registered mail may be given by certified mail.

Section 40-1-31 Distribution of revenues collected.

Section 40-1-31.1 Disposition of certain fees.

Section 40-1-31.2 Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.

Section 40-1-32.1 Education Trust Fund Proration Prevention Act.

Section 40-1-35 Enforcement of liability for taxes imposed by other states.

Section 40-1-37 Ratification of certain municipal or county elections as to levy of special taxes.

Section 40-1-38 Trial tax.

Section 40-1-39 Prompt returns, reports, payments, and settlements.

Section 40-1-40 Actions against officers.

Section 40-1-41 Correction of settlements of assessors.

Section 40-1-42 Overpayments into State Treasury.

Section 40-1-43 Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents.

Section 40-1-44 Interest on delinquent taxes and overpayments.

Section 40-1-45 Timely mailing treated as timely filing and paying.

Section 40-1-46 Payment to certain certified appraisers, mappers, or tax administrators.

Section 40-1-47 Investment of ad valorem taxes.

Section 40-1-48 Investment of ad valorem taxes - Use of special funds.

Section 40-1-49 Suspension of collection when costs exceed amounts collected.