696 – Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist Attacks.
§ 696. Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks.–(a) Time to be disregarded.–In the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces, in an area designated by the president of the United States by executive […]
697 – General Powers of Tax Commission.
§ 697. General powers of tax commission.–(a) General.–The tax commission shall administer and enforce the tax imposed by this article and it is authorized to make such rules and regulations, and to require such facts and information to be reported, as it may deem necessary to enforce the provisions of this article. The tax commission […]
687 – Limitations on Credit or Refund.
§ 687. Limitations on credit or refund.– (a) General.– Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within (i) three years from the time the return was filed, (ii) two years from the time the tax was paid, or (iii) in the case of any overpayment […]
676 – Employer’s Failure to Withhold.
§ 676. Employer’s failure to withhold. If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer, but the employer shall not be relieved from liability […]
677 – Designation of Third Parties to Perform Acts Required of Employers.
§ 677. Designation of third parties to perform acts required of employers.–In case a fiduciary, agent, or other person has the control, receipt, custody, or disposal of, or pays the wages of an employee or group of employees, employed by one or more employers, the tax commission, under regulations promulgated by it, is authorized to […]
678 – Liability of Third Parties Paying or Providing for Wages.
§ 678. Liability of third parties paying or providing for wages.–(a) Direct payment by third party.–If a lender, surety or other person, who is not an employer with respect to an employee or group of employees, pays wages directly to such an employee or group of employees, employed by one or more employers, or to […]
681 – Notice of Deficiency.
§ 681. Notice of deficiency.–(a) General.–If upon examination of a taxpayer’s return under this article the tax commission determines that there is a deficiency of income tax, it may mail a notice of deficiency to the taxpayer. If a taxpayer fails to file an income tax return required under this article, the tax commission is […]
682 – Assessment.
§ 682. Assessment.– (a) Assessment date.–The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical or clerical error, shall be deemed to be assessed on the date of filing of the return (including any amended return […]
683 – Limitations on Assessment.
§ 683. Limitations on assessment.–(a) General.–Except as otherwise provided in this section, any tax under this article shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed). (b) Time return deemed filed.– (1) Early return.–For purposes of this section a return […]
684 – Interest on Underpayment.
§ 684. Interest on underpayment.– (a) General.–If any amount of income tax is not paid on or before the last date prescribed in this article for payment, interest on such amount at the underpayment rate set by the commissioner pursuant to section six hundred ninety-seven of this part, or if no rate is set, at […]