DEPARTMENT OF REVENUE
Department created--Seal of department.
10-1-1.1, 10-1-2. Repealed.
Secretary's full time service required--Annual report to Governor--Oath and bond.
Deputy secretary of revenue--Appointment and oath of office--Absence or disability
Divisions within department--Directors and deputy directors of divisions--Employees
Special agents--Appointment and authority.
Appointment and tenure of directors--Full time service required--Oath and bond.
Deputy to substitute for director of division.
Fees and employee expenses charged against departmental appropriations--Vouchers.
Attorney general to assist department--Prosecution of actions.
Assistant attorney general for Department of Revenue.
State's attorneys to assist in prosecutions.
General functions of secretary.
Interstate agreements for administration of excise and income taxes--Exchange of
Licensing powers with respect to alcoholic beverages.
General supervision of assessment of property for taxation--Forms--Classification of
State contracts for tax collection and reporting.
Employment of collection agencies or attorneys to collect delinquent accounts.
Advice and direction to directors of equalization and boards--Instructional meetings
Standard real estate appraisal manual.
Tax assessment and collection reports required of local officers.
Investigation of assessment and equalization work--Visits to counties.
10-1-19, 10-1-20. Repealed.
Order by secretary for reassessment of property in district.
Reassessment lists--Filing of copies with secretary.
Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
Placement of omitted property on assessment rolls.
Investigation of evasions and violations of tax and assessment laws--Proceedings to
remedy improper administration.
Summons of witnesses and evidence in departmental investigations.
Depositions in departmental investigations.
Administration of oaths to witnesses--Proceedings on refusal of witness to testify or
produce evidence--Compensation of witnesses and officers serving summons--False
testimony as perjury.
Confidentiality of return information--Definition of terms.
Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
Return information confidential--Unauthorized disclosure as misdemeanor.
Persons to whom return information may be disclosed--Purposes.
Disclosure of return information in judicial or administrative proceedings.
Federal taxpayer information defined.
Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
Persons to whom federal taxpayer information may be disclosed--Purposes.
Disclosure of federal taxpayer information in judicial or administrative proceedings.
Payment of expense for enforcement of petroleum products law.
Allocation of funds from taxes and license on petroleum products.
Direction of proceedings for violation of tax laws--Removal of tax officials from
State's attorneys to assist in prosecution of violations of tax and assessment laws.
Economic and financial information required of individuals, partnerships,
associations, and corporations.
Compilation and reporting of natural resources statistics.
Annual report to Governor--Contents and date of filing.
Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
Consultation with and reports to Governor.
Formulation and recommendation of legislation.
Reports on licensing and regulatory legislation.
Construction of tax laws by secretary--Other powers provided by law.
Appeals from departmental decisions.
Names and addresses of attorneys handling similar cases.
Establishment of sales and use tax collection fund.
, 10-1-44.2. Repealed.
Secretary of revenue may release lists of persons exempt from sales and use taxes.
Examination of business records of holder of abandoned property.
Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.