§ 59-1-301. Payment under protest -- Action to recover.

§ 59-1-302. Penalty for nonpayment of certain taxes -- Jeopardy proceedings.

§ 59-1-303. Authorization for commission to apply overpayment of any tax or fee against taxpayer's liability for any tax or fee.

§ 59-1-304. Definition -- Limitations on maintaining a class action that relates to a tax or fee -- Requirements for a person to be included as a member of a class in a class action -- Rulemaking authority -- Commission report to Revenue and Taxation Interim Committee -- Limitations on recovery by members of a class -- Severability.

§ 59-1-305. Convenience fee to cover the costs of electronic payments.

§ 59-1-306. Definition -- State Tax Commission Administrative Charge Account -- Amount of administrative charge -- Deposit of revenues into the restricted account -- Interest deposited into General Fund -- Expenditure of money deposited into the restricted account.