Part 5. Procedures and Administration  


§ 59-7-501. Accounting periods -- Methods of accounting.
§ 59-7-502. Change of taxable year or accounting period.
§ 59-7-503. Return where period changed.
§ 59-7-504. Estimated tax payments -- Penalty -- Waiver.
§ 59-7-505. Returns required -- When due -- Extension of time -- Exemption from filing.
§ 59-7-507. Payment of tax.
§ 59-7-508. Audit of returns.
§ 59-7-509. Failure to file return -- Penalty.
§ 59-7-510. Deficiency -- Interest.
§ 59-7-511. Penalty added to underpayments.
§ 59-7-512. Addition to tax in case of nonpayment.
§ 59-7-513. Interest when time for payment extended.
§ 59-7-514. Extension of time to pay deficiency.
§ 59-7-515. Interest when deficiency extended.
§ 59-7-519. Period of limitation for making assessments -- Change, correction, or amendment of federal income tax -- Duty of corporation to notify state -- Extensions.
§ 59-7-522. Overpayments.
§ 59-7-528. Failure to make return or supply information -- Penalty.
§ 59-7-529. General violations and penalties.
§ 59-7-530. Power to waive penalties or interest.
§ 59-7-531. Venue of offenses -- Evidence.
§ 59-7-532. Revenue received by commission -- Deposit with state treasurer -- Distribution or crediting to Education Fund -- Refund claim payments.
§ 59-7-533. Interest on overpayments.
§ 59-7-534. Failure to pay tax -- Suspension or forfeiture of corporate rights.
§ 59-7-535. Doing business after suspension or forfeiture of certain corporate powers, rights, and privileges -- Penalty.
§ 59-7-536. Relief in case of suspension or forfeiture.
§ 59-7-537. Confidentiality of information.