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.
173.04 Writing-off uncollectible taxes, penalties and interest.
CROSS REFERENCES
Interest and penalties - see ADM. Ch. 171
Violations - see ADM. 171.05