15-1-223. Office of taxpayer assistance. (1) The department of revenue shall establish and maintain an office of taxpayer assistance. (2) The office shall assist taxpayers by: (a) providing easily understandable tax information on audits and corrections and review procedures of the department; (b) providing easily understandable information on appeal procedures; (c) answering questions regarding preparing and filing of returns and […]
15-1-224 through 15-1-229 reserved.
15-1-230. (Temporary) Report on income tax credit to committee. The department shall report to the revenue interim committee biennially, in accordance with 5-11-210, the number and type of taxpayers claiming the credit under 15-30-2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the department’s cost associated with administering the […]
15-1-231. Payment of taxes by credit card and other commercially acceptable means. (1) The department may accept payment of any tax that it administers, including penalties, interest, and fees, by credit card, debit card, or other commercially acceptable means. (2) (a) If the payment is made by credit card, debit card, charge card, or similar method, the tax […]
15-1-232. Deposit of money. Money received by the department from the collection of taxes, fees, and debts is subject to the timely deposit requirements of 17-6-105(6) unless the department has submitted and received approval for a modified deposit schedule pursuant to 17-6-105(8). History: En. Sec. 1, Ch. 51, L. 2003; amd. Sec. 1, Ch. 420, L. 2007.
