General Provisions  


110. Protest of assessment by Department of Revenue -- Review -- Appeal.
120. Repealed, 1964. [Repealed]
125. Repealed, 1964. [Repealed]
130. General powers and duties of department -- Prosecution duties.
135. Annual report by employers on workers' compensation coverage.
140. Powers and duties of department concerning local finance -- Supervision of local officials in revenue duties.
150. Jeopardy assessments.
155. Tax payments to be made by electronic fund transfer -- Administrative regulations -- Waiver -- Refund by electronic fund transfer.
160. Collection on bond for taxes.
170. Extension of time for filing reports and returns.
175. Commissioner authorized to waive penalty, but not interest.
180. Uniform Civil Penalty Act.
181. Coal mining license revocation for or denial to delinquent taxpayer or his agent, contract miner, or delegate.
1815. Revocation of alcoholic beverage license issued to person who becomes a delinquent taxpayer.
1817. Delinquent taxpayer subject to revocation or denial of professional or occupational license, driver's license, and motor vehicle registration -- Agencies' duties to assist department -- Notice -- Appeal -- Written tax clearance before reissuance.
182. Repealed, 1992. [Repealed]
183. Tax interest rate.
185. Period for which records to be preserved.
190. Information acquired in tax administration not to be divulged -- Exceptions.
191. Prohibition against employment of prisoners in jobs with access to taxpayer information.
192. Duplication of records by department.
194. Disposition of fee charged for duplicating records.
200. Repealed, 1964. [Repealed]
205. Temporary deposits of collections by field representatives -- Transmittal to department.
207. Repealed, 1968. [Repealed]
210. Investigation of officers' accounts.
220. Repealed, 1988 [Repealed]
230. Interstate comity.
240. Taxpayer's records in electronic format -- Requirements -- Satisfaction of requirements.
250. Returns, reports, and statements to be filed electronically -- Waiver.