§ 59-10-501. Rulemaking authority -- Federal income tax return information.

§ 59-10-502. Persons required to file returns.

§ 59-10-503. Returns by husband and wife.

§ 59-10-504. Returns made by fiduciaries and receivers.

§ 59-10-505. Return by minor.

§ 59-10-507. Return by a pass-through entity.

§ 59-10-508. Returns with respect to common trust funds.

§ 59-10-509. Notice of qualification as fiduciary.

§ 59-10-510. Return of electing small business corporation.

§ 59-10-511. Statement of tax withheld.

§ 59-10-512. Signing of returns and other documents.

§ 59-10-513. Verifications of returns.

§ 59-10-514. Return filing requirements -- Rulemaking authority.

§ 59-10-514.1. Definitions -- Requirement to file returns by electronic means -- Exceptions -- Waiver.

§ 59-10-515. Place and time for filing other documents.

§ 59-10-516. Filing extension -- Payment of tax -- Penalty -- Foreign residency.

§ 59-10-517. Timely mailing treated as timely filing and paying.

§ 59-10-518. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

§ 59-10-519. Place for filing returns or other documents.

§ 59-10-520. Time and place for paying tax shown on returns.

§ 59-10-522. Extension of time for paying tax.

§ 59-10-527. Assessment authority.

§ 59-10-529. Overpayment of tax -- Credits -- Refunds.

§ 59-10-531. Claims for refund or credit.

§ 59-10-536. Assessment and collection of tax -- Change on federal income tax return -- Taxpayer requirement to make certain filings with the commission.

§ 59-10-537. Interest on underpayment, nonpayment, or extension of time for payment of tax.

§ 59-10-538. Interest on overpayments.

§ 59-10-539. Penalties and interest.

§ 59-10-541. Violations -- Civil and criminal penalties.

§ 59-10-544. General powers and duties of the commission -- Deposit, distribution, or credit of revenues -- Refund reverts to state under certain circumstances.

§ 59-10-546. Application of former law.