§ 563. General powers of Director of Revenue.
§ 563. General powers of Director of Revenue. (a) Except as otherwise expressly provided by law, the administration and enforcement of this title and Title 4 shall be performed by or under supervision of the Director of Revenue, who is authorized to make such rules and regulations and to require such facts and information to […]
§ 564. Closing agreements.
§ 564. Closing agreements. The Director, or any person authorized in writing by the Director, is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of another person for whom such person acts) with respect to any tax imposed by this title or Title 4 […]
§ 565. Priorities among requests to intercept or reduce refunds.
§ 565. Priorities among requests to intercept or reduce refunds. The Director of Revenue shall honor the claims for collection of debts owed to certain state agencies pursuant to § 545 of this title and requests to intercept refunds by other claimant governments pursuant to § 558(b) of this title in the following order: (1) […]
§ 571. Attempt to evade or defeat tax; class E felony.
§ 571. Attempt to evade or defeat tax; class E felony. Any person who wilfully attempts in any manner to evade or defeat any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, or the payment thereof, shall, in addition to the penalties […]
§ 572. Failure to collect or pay over tax; class E felony.
§ 572. Failure to collect or pay over tax; class E felony. Any person required under this title to collect, account for and pay over any tax imposed by Title 4 or by this title, other than § 3002 and Chapters 51 and 52 of this title, who wilfully fails to collect or truthfully account […]
§ 573. Failure to file return, supply information or pay tax; class A misdemeanor.
§ 573. Failure to file return, supply information or pay tax; class A misdemeanor. Any person required under Title 4, or by this title, other than § 3002 and Chapter 51 and 52 of this title, to pay any estimated tax or tax required by Title 4 or by this title, other than § 3002 […]
§ 574. Fraud and false statements; class E felony.
§ 574. Fraud and false statements; class E felony. A person who commits one of the following acts shall be guilty of a Class E felony as defined in Title 11 if that person: (1) Wilfully makes and subscribes any return, statement or other document which contains or is verified by a written declaration that […]
§ 575. Period of limitations on criminal prosecutions: jurisdiction.
§ 575. Period of limitations on criminal prosecutions: jurisdiction. No person shall be prosecuted, tried or punished for any of the various offenses arising under this subchapter unless the prosecution of such person is instituted within 3 years next after the commission of the offense, except that the period of limitation shall be 6 years […]
§ 576. Misdemeanors.
§ 576. Misdemeanors. Notwithstanding the classifications of offenses otherwise specified in this subchapter, whenever an offense under this subchapter involves during any single tax year: (1) Understatement by an amount of less than $7,500 of taxable income under § 1105, § 1121, or § 1903 of this title or taxable gross receipts under Part III […]
§ 581. Inspection of returns by federal, state and local officials.
§ 581. Inspection of returns by federal, state and local officials. (a) Notwithstanding the provisions of § 368 of this title, the Director may permit the Commissioner of Internal Revenue of the United States, the proper officer of any state, the District of Columbia, or any possession or territory of the United States imposing a […]