§11-1-6. Forms and Instructions for Assessors
The Tax Commissioner shall prepare and forward to the assessors such printed forms for the personal property books, and the land books, and such lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, as will procure a perfect assessment of all the persons and property, both real and personal, […]
§11-1-7. Assistance to Commissioner by Prosecuting Attorney
In every case in which the State Tax Commissioner may appear the prosecuting attorney of the county in which the case is pending shall give his assistance, without additional compensation.
§11-1-9. Holders of Short-Term Permits and Licenses to Sell; Rulemaking
(a) Notwithstanding any provision of this chapter to the contrary, holders of short-term permits or licenses to sell specific items, e.g., fireworks, beer, food, or wine at festivals, may not be required to submit any information to the Tax Commissioner after the term of the permit or license has expired: Provided, That the permit or […]
§11-1-2b. Housing Index Requirements
(a) For purposes of this section only annually, on or before January 1, the Tax Commissioner shall create a single dwelling residential housing index which shall contain the cost of all single dwelling residential housing in the state. The index shall list the average and median cost of single dwelling residential housing by county and […]
§11-1-3. Aiding Board of Public Works, Auditor and Treasurer
The Tax Commissioner shall attend meetings of the board of public works when it is considering matters of assessment or revenue, when requested by said board or the Governor to so attend, and he shall give such assistance to the said board as it or the Governor may direct, in making any assessment to be […]
§11-1-4. Biennial Report of Commissioner; Fiscal Officers to Furnish Information
The Tax Commissioner shall make a report in writing to the Governor biennially, on or before October 1, next preceding the regular session of the Legislature, in which he shall show his official transactions during the period not covered by any preceding report; shall give information respecting the operation of the tax laws throughout the […]
§11-1-4a. Powers of Tax Commissioner as to Tax and Revenue Statistics
In addition to the reports, information, and recommendations required under section four of this article, the Tax Commissioner is authorized and empowered to collect, tabulate, and classify, and make public from time to time in such manner as he may deem proper, detailed statistics relating to the revenues collected by the state. Such statistics may […]
§11-1-5. Misconduct or Negligence of Officers
The Tax Commissioner shall communicate to the circuit court and to the prosecuting attorney of the county any instance of misconduct or neglect of official duty on the part of any assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable of such county, and any evidence thereof of which he may be cognizant; […]
§11-1-2. General Duties and Powers of Commissioner; Appraisers
It shall be the duty of the Tax Commissioner to see that the laws concerning the assessment and collection of all taxes and levies, whether of the state or of any county, district or municipal corporation thereof, are faithfully enforced. He shall prepare all proper forms and books for the use and guidance of assessors, […]
§11-1-2a. Refund of Taxes Erroneously Collected
(1) On and after the effective date of this section, any taxpayer claiming to be aggrieved through being required to pay any tax into the treasury of this state, may, within five years from the date of the filing of the return in respect of which the tax was imposed or within four years from […]