CHAPTER 32: TAXATION

Section

Tax Rights and Responsibilities

   32.01   Scope, application of provisions

   32.02   Definitions

   32.03   Notice requirements

   32.04   Delinquent notices, payments, remittances, other filings

   32.05   Application of tax payments

   32.06   Certain credits, refunds

   32.07   Audit procedure

   32.08   Appeals

   32.09   Payment required; interest, penalties

   32.10   Installment contracts

   32.11   Statute of limitations

   32.12   Voluntary disclosure

   32.13   Review of liens

Taxation

   32.25   Retailer’s occupation tax

   32.26   Cannabis retailer’s occupation tax

   32.27   Utility taxes

   32.28   Telecommunications tax

   32.99   Penalty