692 – Collection, Levy and Liens.
§ 692. Collection, levy and liens.–(a) Collection procedures.–The taxes imposed by this article shall be collected by the tax commission, and it may establish the mode or time for the collection of any amount due it under this article if not otherwise specified. The tax commission shall, upon request, give a receipt for any sum […]
693 – Transferees.
§ 693. Transferees.–(a) General.–The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the tax commission under this article, shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the […]
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 […]
685 – Additions to Tax and Civil Penalties.
§ 685. Additions to tax and civil penalties.–(a) (1) Failure to file tax return.– (A) In case of failure to file a tax return under this article on or before the prescribed date (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause […]