42-1101. Application This article and chapter 2 of this title apply generally to the administration of income tax, withholding tax, transaction privilege tax, telecommunication services excise tax, county excise taxes and any other privilege excise tax administered by the department, severance tax, use tax, luxury tax, tax on water use and jet fuel excise and […]
42-1101.01. Definitions In this article, unless the context otherwise requires: 1. " Electronic return preparer" means a person who for compensation prepares an electronic return, statement or other document or prepares a substantial portion of an electronic return, statement or other document or transforms a paper version of a completed return, statement or other document […]
42-1102. Taxpayer bonds; definition A. If the department deems it necessary to protect the revenues to be collected under this title and title 43, it may require a person liable for the tax to file a bond to secure the payment of the tax, penalty or interest, which may become due from that person. The […]
42-1103. Enjoining delinquent taxpayer from engaging or continuing in business A. In order to ensure or to compel payment of taxes and to aid in enforcing this article, the director may apply to the tax court to enjoin any delinquent taxpayer or person who may be or may become liable for payment of any tax […]
42-1103.01. Action to enjoin return preparers A. The director may apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has: 1. Been subject to a civil or criminal penalty prescribed by section 42-1125 or 42-1127. 2. Misrepresented the preparer’s experience or education. 3. Guaranteed the payment […]
42-1103.02. Understatement of taxpayer’s liability by return preparer; civil penalty; definition A. The department may impose a civil penalty of two hundred fifty dollars against a return preparer who knew or reasonably should have known that an understatement of liability was on a return or claim for refund. The penalty under this subsection may be […]
42-1103.03. Suspension from electronic filing program A. The department may suspend an electronic return preparer from participating in the electronic filing program if the department determines that the electronic return preparer has failed to comply with any of the department’s electronic filing program requirements, including requirements that are set forth in rules, manuals, rulings or […]
42-1104. Statute of limitation; exceptions A. For the taxes to which this article applies, every notice of every additional tax due shall be prepared on forms prescribed by the department and mailed within four years after the report or return is required to be filed or within four years after the report or return is […]
42-1105. Taxpayer identification, verification and records; retention A. The federal taxpayer identification number, assigned pursuant to section 6109 of the internal revenue code, is the taxpayer identifier for purposes of the taxes administered pursuant to this article. Each person who is required to make a return, statement or other document shall include the identifier in […]
42-1105.01. Signatures; return preparers and electronic return preparers; definition Any person who is a return preparer or an electronic return preparer shall sign the prepared return, statement or other document according to the department s administrative rules or tax rulings. For the purposes of this section, " tax ruling" has the same meaning prescribed in […]
42-1105.02. Date of filing by electronic means; definitions A. Any return, statement or other document that is electronically filed pursuant to an electronic filing program established by the department shall be deemed filed and received by the department on the date of the electronic postmark. If the taxpayer and the electronic return preparer or the […]
42-1105.03. Unauthorized disclosure; violation; classification A return preparer, electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or recklessly discloses information related to a return, statement or other document to another person who is not authorized to receive that information under this title or […]
42-1106. Time limitations for credit and refund claims A. The period within which a claim for credit or refund may be filed, or credit or refund may be allowed or made if no claim is filed, is the period within which the department may make an assessment under section 42-1104. B. If the total amount […]
42-1107. Extension of time for filing returns A. The department, pursuant to administrative rule, may grant an automatic extension of time for filing an income tax return under title 43 if at least ninety percent of the tax liability disclosed by the taxpayer’s return for the reporting period is paid and if the request for […]
42-1108. Audit; deficiency assessments; nonaudit adjustments; electronic filing A. If a taxpayer fails to file a return required by this title or title 43, or if the department is not satisfied with the return or payment of the amount of tax required to be paid under either title, the department may examine any return, including […]
42-1109. Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal A. If a person who is required to file a report or return fails to do so within fifteen days after written demand by the department, the department shall proceed to obtain facts and information on […]
42-1110. Successor liability for tax A. The taxes administered pursuant to this article except estate and income taxes are a lien on the property of any person subject to this article who sells his business or stock of goods, or quits business, if the person fails to make a final return and payment of the […]
42-1111. Jeopardy assessments A. If the department believes that the collection of any assessment or deficiency of any tax administered pursuant to this article will be jeopardized by delay, whether or not the time otherwise prescribed by law for making a return and paying the tax has expired and notwithstanding other provisions of law, the […]
42-1112. Enforcement powers and duties In performing its duties pursuant to this article the department may: 1. Examine any books, papers, records or memoranda bearing on the matters required to be included in the return of any taxpayer. 2. Require from a taxpayer’s consolidated return, filed under sections 1501 and 1502 of the United States […]
42-1113. Closing agreements The department or any person authorized in writing by the department may enter into a written agreement with a taxpayer relating to the liability of the taxpayer, or relating to the liability of the person or estate for whom he acts, in respect of any tax administered pursuant to this article for […]
