Legislation
PART 5
Procedure and Administration
General City (GCT) CHAPTER 21, ARTICLE 2-D, PART 1-6
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SECTION 61Notice of deficiency
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SECTION 62Assessment
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SECTION 63Limitations on assessment
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SECTION 64Interest on underpayment
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SECTION 65Additions to tax and civil penalties
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SECTION 66Overpayment
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SECTION 67Limitations on credit or refund
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SECTION 68Interest on overpayment
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SECTION 69Petition to administrator
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SECTION 70Review of administrator's decision
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SECTION 71Mailing rules; holidays
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SECTION 72Collection, levy and liens
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SECTION 73Transferees
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SECTION 74Jeopardy assessment
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SECTION 75Criminal penalties
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SECTION 76Armed forces relief provisions
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SECTION 77General powers of administrator
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SECTION 78Secrecy requirement and penalties for violation
PART V
PROCEDURE AND ADMINISTRATION
PROCEDURE AND ADMINISTRATION