§ 542. Notice of disallowance; finality.
§ 542. Notice of disallowance; finality. If the Director disallows a claim for credit or refund, in whole or in part, the Director shall mail written notice of the disallowance to the taxpayer, and such notice shall set forth the reason for the disallowance. The action of the Director in disallowing all or any part […]
§ 543. Claim for credit or refund or protest deemed disallowed.
§ 543. Claim for credit or refund or protest deemed disallowed. If the Director fails to mail written notice of the Director’s action on any claim for credit or refund, or on any protest under § 523 of this title of a disallowance of a claim for credit or refund, within 6 months after such […]
§ 544. Review of determinations of Director on protests.
§ 544. Review of determinations of Director on protests. A determination by the Director on a taxpayer’s protest pursuant to § 523 of this title shall be subject to review by the taxpayer’s filing a petition with the Tax Appeal Board, in such form as the Tax Appeal Board may prescribe, within the time limits […]
§ 545. Collection of debts owed to certain State agencies.
§ 545. Collection of debts owed to certain State agencies. (a) General. — Upon receiving notice from any claimant agency that a taxpayer owes a debt to such agency, the Director shall: (1) Reduce the amount of any overpayment of tax payable to the taxpayer, during a period not to exceed 12 months from the […]
§ 546. Voluntary Tax Compliance Initiative.
§ 546. Voluntary Tax Compliance Initiative. (a) Voluntary Tax Compliance Initiative. — For the purpose of encouraging the voluntary disclosure and payment of taxes owed to this State, the Division of Revenue is hereby authorized and directed to establish a Voluntary Tax Compliance Initiative (the “Initiative”) for eligible taxes, as provided in this section. (b) […]
§ 547. Professional and occupational licenses; denial or suspension.
§ 547. Professional and occupational licenses; denial or suspension. (a) Definitions, as used in this section: (1) “Debt” means any amount owed for tax (including any interest, additional amounts, additions to tax, and assessable penalties) payable under this title and subchapter VII of Chapter 5 of Title 4 that exceeds, in aggregate, $1,000 and that […]
§ 548. Paid tax preparers; required information on returns and claims for refund.
§ 548. Paid tax preparers; required information on returns and claims for refund. Any return or claim for refund prepared by a paid tax preparer, as that term is defined under § 502(b) in this title, shall be signed by the paid tax preparer and shall bear the paid tax preparer’s tax identification number. 81 […]
§ 549. Suit to enjoin certain paid tax preparers.
§ 549. Suit to enjoin certain paid tax preparers. (a) In a court of competent jurisdiction, the Director of Revenue may commence suit to enjoin any paid tax preparer, as that term is defined under § 502(b) of this title, from further engaging in any conduct described in subsection (b) of this section or from […]
§ 535. Fraud and other penalties.
§ 535. Fraud and other penalties. (a) If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 75% of the portion of the underpayment which is attributable to fraud. If the Director establishes that any […]
§ 536. Accuracy-related penalty.
§ 536. Accuracy-related penalty. (a) If this section applies to any portion of an underpayment of any tax imposed by this title or Title 4 required to be shown on a return, there shall be added to the tax an amount equal to 20% (40% in the case of gross valuation misstatements) of the portion […]