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PART 6

Procedure and Administration

Tax (TAX) CHAPTER 60, ARTICLE 22

PART VI--PROCEDURE AND ADMINISTRATION
Section 681. Notice of deficiency.

682. Assessment.

683. Limitations on assessment.

684. Interest on underpayment.

685. Additions to tax and civil penalties.

686. Overpayment.

687. Limitations on credit or refund.

688. Interest on overpayment.

689. Petition to tax commission.

690. Review of tax commission decision.

691. Mailing rules; holidays; miscellaneous.

692. Collection, levy and liens.

693. Transferees.

694. Jeopardy assessment.

695. Criminal penalties; cross-reference.

696. Income taxes of members of armed forces, astronauts, and

victims of certain terrorist attacks.

697. General powers of tax commission.

698. Deposit and disposition of revenue.

699. Transition provisions.