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 […]
694 – Jeopardy Assessment.
§ 694. Jeopardy assessment.–(a). Authority for making.–If the tax commission believes that the assessment or collection of a deficiency will be jeopardized by delay, it shall, notwithstanding the provisions of section six hundred eighty-one and six hundred ninety-six, immediately assess such deficiency (together with all interest, penalties and additions to tax provided for by law), […]
695 – Criminal Penalties; Cross-Reference.
§ 695. Criminal penalties; cross-reference.–For criminal penalties, see article thirty-seven of this chapter.
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 […]