§ 59-1-1401. Title.

§ 59-1-1402. Definitions.

§ 59-1-1402.1. Exceptions to applicability of this part.

§ 59-1-1403. Commission to collect a tax, fee, or charge -- Receipt for tax, fee, or charge paid -- Additional remedies -- Collection agents and counsel -- Action by attorney general or county attorney -- Commission rulemaking authority.

§ 59-1-1404. Definition -- Mailing procedures -- Rulemaking authority -- Commission mailing requirements.

§ 59-1-1405. Notice of deficiency -- Notice of assessment -- Amended return -- Exception.

§ 59-1-1406. Record retention -- Commission estimates tax if person fails to file a return.

§ 59-1-1407. Mathematical errors.

§ 59-1-1408. Assessments.

§ 59-1-1409. Definition -- Recomputation of amounts due -- Refunds allowed.

§ 59-1-1410. Action for collection of tax, fee, or charge -- Action for refund or credit of tax, fee, or charge -- Denial of refund claim under appeal -- Appeal of denied refund claim. (Effective 5/13/2014)

§ 59-1-1411. Notice and demand.

§ 59-1-1412. Applicability of section -- Delinquent payment -- Notice to third parties.

§ 59-1-1413. Lien for a liability.

§ 59-1-1414. Warrant procedures -- Judgment -- Notice requirements after filing warrant.

§ 59-1-1415. Release of lien.

§ 59-1-1416. Transferees.

§ 59-1-1417. Burden of proof -- Statutory construction.

§ 59-1-1418. Suspension of running of statute of limitations.

§ 59-1-1419. Venue -- Section does not affect right to seek judicial review.