GENERAL ADMINISTRATION

Payment of taxes by electronic funds transfer (EFT) …….……………..   VIII.B.

   EFT payments required …………………….…………………………..   VIII.B.1.

   Notification and assistance ……………………………………………..   VIII.B.2.

   Penalties ………………………………………………………………..   VIII.B.3.

Penalties and interest ……………………………………………………..   VIII.C.

   Collection assistance fee ……………………………………………...   VIII.C.10.

   Criminal penalties ……………………………….……………………..   VIII.C.9.

   Failure to file and failure to pay penalties ……………………………..   VIII.C.2.

   Failure to report federal changes ……………………………………….   VIII.C.7.

   Fraud …………………………………………………………………...   VIII.C.8.

   Generally ……………………………………………………………….   VIII.C.1.

   Interest ………………………………………………………………...   VIII.C.11.

   Making payment in wrong form ……………………………………….   VIII.C.5.

   Negligence penalties …………………………………………………...   VIII.C.6.

   Penalty for bad check …………………………………………………..   VIII.C.3.

   Penalty for bad electronic funds transfer ………………………………   VIII.C.4.

   Underpayment of estimated income tax ……………………………..   VIII.C.12.

   Waiver of penalty …………………………………………………….   VIII.C.13.

Statute of limitations, assessment procedure, appeal and

      recovery actions ………………………………………………………  VIII.A.

   Appeal and recovery actions …………………….……………………..   VIII.A.4.

      Administrative review by Tax Review Board ……………………..   VIII.A.4.b.

      Appeal of Tax Review Board decision …………………………….   VIII.A.4.e.

      Civil suit, recovery of taxes ………………………………………..   VIII.A.4.a.

      Decision of Tax Review Board ……………………………………   VIII.A.4.d.

      Place, date and time requirements for Tax Review Board ….……..   VIII.A.4.c.

   Hearing before the Secretary of Revenue …………….………………..   VIII.A.3.

      Hearing decisions ………………………………………………….   VIII.A.3.b.

      Place, date and time requirements …………………………………   VIII.A.3.a.

   Procedure for proposing assessments and filing objection thereto …….   VIII.A.2.

   Protective refund claim ………………………………………………...   VIII.A.6.

   Statute of limitations for assessments …………………………………. VIII.A.1.

   Statute of limitations for refunds ………………………………………   VIII.A.5.

GROSS PREMIUMS TAX

Insurance

   Credit against assessments paid (105-228.5A) …………………………...   VII.K.

   Generally

             See INSURANCE

Measurement (105-228.5) ………………………………………………….   VII.D.

GROSS RECEIPTS TAX

Amusement taxes

   Imposition of privilege tax on gross receipts (105-37.1(a)) ………………. VI.B.

Collection of tax on electric power companies, natural gas companies and

      telephone companies (105-116)

   Distribution to cities (105-116.1) ………………………………………….   I.B.5.

License taxes generally (105-33 - 105-109)

   See PRIVILEGE TAXES

Privilege taxes generally (105-33 - 105-109)

   See PRIVILEGE TAXES

A B C D E F G H I J L M N O P R S T V W