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ARTICLE 27

Corporate Tax Procedure and Administration

Tax (TAX) CHAPTER 60

ARTICLE 27

CORPORATE TAX PROCEDURE AND ADMINISTRATION
Section 1080. Application of article.

1081. Notice of deficiency.

1082. Assessment.

1083. Limitations on assessment.

1084. Interest on underpayment.

1085. Additions to tax and civil penalties.

1086. Overpayment.

1087. Limitations on credit or refund.

1088. Interest on overpayment.

1089. Petition to tax commission.

1090. Review of tax commission decision.

1091. Mailing rules; holidays; miscellaneous.

1092. Collection, levy and liens.

1093. Transferees.

1094. Jeopardy assessment.

1095. Criminal penalties; cross-reference.

1096. General powers of tax commission.

1097. Disposition of revenue.