Sections
8-1.1 Legislative intent
8-1.2 Definitions
8-1.3 Duties and responsibilities of the director
8-1.4 Oaths
8-1.5 Hearings and subpoenas
8-1.6 Timely mailing treated as timely filing and paying
8-1.7 Tax collection—General duties, powers of director
8-1.8 District court judges—Misdemeanors and actions for tax collections
8-1.9 Director—Collection, records of delinquent taxes, uncollectible delinquent taxes
8-1.10 Legal representative
8-1.11 Abstracts of registered conveyances, copies of corporation exhibits furnished to director
8-1.12 Notices—How given
8-1.13 Federal or other tax officials permitted to inspect returns—Reciprocal provisions
8-1.14 Records—Public and confidential
8-1.15 Tax records as evidence
8-1.16 Due date on Saturday, Sunday, or holiday
8-1.17 Changes in assessment lists
8-1.18 Adjustments and refunds
8-1.19 Partial payment of taxes
8-1.20 Abetting misdemeanor
8-1.21 Neglect of duty—Misdemeanor
8-1.22 Penalty for misdemeanors