§ 26-18-801. Title
This subchapter may be cited as the “Taxpayer Bill of Rights”.
§ 26-18-805. Basis for evaluation of employees
The Secretary of the Department of Finance and Administration shall not use records of tax collection results to: (1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or (2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.
§ 26-18-810. Disclosure or use of information by preparers of returns
shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).
§ 26-18-903. Employee evaluation criteria
The Secretary of the Department of Finance and Administration shall develop employee evaluation criteria requiring compliance with the Taxpayer Bill of Rights, § 26-18-801 et seq., and quality taxpayer assistance, which shall be included in the annual evaluation of each employee whose job responsibilities include taxpayer contact.
§ 26-18-1006. Authority to promulgate rules
The Secretary of the Department of Finance and Administration may promulgate rules necessary for the enforcement of this subchapter.
§ 26-18-707. Extension of comity
The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.
§ 26-18-204. False answers to questions or affidavits
Any taxpayer or other person who knowingly makes a false answer to any question which may be asked him or her by the Secretary of the Department of Finance and Administration concerning the business, property, assets, or effects of the taxpayer or person, or the valuation thereof, or the income or profits therefrom, or who […]
§ 26-18-205. Failure to obey summons
Any person who, being summoned to appear to testify or to produce and permit the examination of any books, records, or papers, neglects to appear or to produce the papers shall be guilty of a Class D felony.
§ 26-18-206. Conduct of business without license
Any person required to obtain a license or permit by any state tax law which the Secretary of the Department of Finance and Administration is required to enforce who shall, without obtaining the license or permit, conduct business or carry on activities required to be licensed is guilty of a Class A misdemeanor. Each day […]
§ 26-18-207. Continuance of business after forfeiture of bond
Any person who, after the forefeiture by the Secretary of the Department of Finance and Administration of any bond posted by him or her, continues or attempts to continue in the business or activities for which the bond was required to be posted, without having the bond reinstated or without making a new bond, is […]