CHAPTER 173
Collection of Unpaid Taxes and Refunds of Overpayments
173.01   Unpaid taxes recoverable as other debts.
173.02   Refunds of overpayments.
173.021   Refundable credit for qualifying losses on non-qualified deferred compensation plans.
173.03   Amounts of less than five dollars.
173.04   Writing-off uncollectible taxes, penalties and interest.
CROSS REFERENCES
      Interest and penalties - see ADM. Ch. 171
      Violations - see ADM. 171.05