42-1001. Definitions In this title, unless the context otherwise requires: 1. " Board" or " state board" means either the state board of tax appeals or the state board of equalization, as applicable. 2. " Court" means the tax court or superior court, whichever is applicable. 3. " Department" means the department of revenue. 4. […]
42-1002. Department of revenue; director; appointments; compensation A. There is established a department of revenue. B. The direction, operation and control of the department are the responsibility of the director. C. The director shall be appointed by the governor pursuant to section 38-211 and shall serve at the pleasure of the governor. D. Compensation for […]
42-1003. Department organization; director’s staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions A. The department consists of such divisions as the director deems necessary to achieve maximum efficiency, economy and effectiveness in administering and collecting taxes. The departmental organization shall provide for administering taxes as prescribed by law and for administrative services to the […]
42-1004. General powers and duties of the department; res judicata; remedies; enforcement; special collections account A. The department shall administer and enforce this title, title 43 and other laws assigned to it and has all the powers and duties prescribed by law for such purposes. In all proceedings prescribed by law the department may act […]
42-1005. Powers and duties of director A. The director shall be directly responsible to the governor for the direction, control and operation of the department and shall: 1. Make such administrative rules as he deems necessary and proper to effectively administer the department and enforce this title and title 43. 2. On or before November […]
42-1006. Interrogatories to taxpayers; power to require information; classification A. The director may prepare interrogatories to be propounded to taxpayers concerning matters relating to taxes, with an oath or affirmation annexed, which shall be fully answered by the taxpayers to whom they are submitted. B. Any person who knowingly makes a false answer to any […]
42-1007. Service of process upon the director If an action is commenced against the department, a copy of the summons and the complaint or the notice of appeal, whichever is applicable, shall be served upon the director to effect service upon the department.
42-1008. Employee preparation of tax returns for compensation prohibited An employee of the department of revenue shall not for compensation prepare or assist in preparing any tax return required to be filed with the federal, state or a local government. A violation of this section shall be grounds for immediate discharge.
42-1009. Department of revenue tax system modernization project advisory committee; membership (Rpld. 1/1/30) The department of revenue tax system modernization project advisory committee is established and shall serve as the liaison between the department and the users of the tax system. The committee shall consist of the following members: 1. The director of the department […]
