CHAPTER 10-1
DEPARTMENT OF REVENUE
10-1-1
Department created--Seal of department.
10-1-1.1, 10-1-2. Repealed.
10-1-3
Secretary's full time service required--Annual report to Governor--Oath and bond.
10-1-4
Repealed.
10-1-5
Deputy secretary of revenue--Appointment and oath of office--Absence or disability
of secretary.
10-1-6
Divisions within department--Directors and deputy directors of divisions--Employees
of department.
10-1-6.1
Special agents--Appointment and authority.
10-1-7
Appointment and tenure of directors--Full time service required--Oath and bond.
10-1-8
Deputy to substitute for director of division.
10-1-9
Fees and employee expenses charged against departmental appropriations--Vouchers.
10-1-10
Attorney general to assist department--Prosecution of actions.
10-1-11
Assistant attorney general for Department of Revenue.
10-1-12
State's attorneys to assist in prosecutions.
10-1-13
General functions of secretary.
10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of
information.
10-1-14
Licensing powers with respect to alcoholic beverages.
10-1-15
General supervision of assessment of property for taxation--Forms--Classification of
property.
10-1-15.1
State contracts for tax collection and reporting.
10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings
of directors.
10-1-16.1
Standard real estate appraisal manual.
10-1-17
Tax assessment and collection reports required of local officers.
10-1-18
Investigation of assessment and equalization work--Visits to counties.
10-1-19, 10-1-20. Repealed.
10-1-21
Order by secretary for reassessment of property in district.
10-1-22
Reassessment lists--Filing of copies with secretary.
10-1-23
Equalization of reassessments by secretary--Transmittal to and use by county auditor--Right of appeal preserved.
10-1-24
Placement of omitted property on assessment rolls.
10-1-25
Investigation of evasions and violations of tax and assessment laws--Proceedings to
remedy improper administration.
10-1-26
Summons of witnesses and evidence in departmental investigations.
10-1-27
Depositions in departmental investigations.
10-1-28
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.
10-1-28.1
Confidentiality of return information--Definition of terms.
10-1-28.2
Lists compiled by department confidential--Unauthorized disclosure as misdemeanor.
10-1-28.3
Return information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.4
Persons to whom return information may be disclosed--Purposes.
10-1-28.5
Disclosure of return information in judicial or administrative proceedings.
10-1-28.6
Federal taxpayer information defined.
10-1-28.7
Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor.
10-1-28.8
Persons to whom federal taxpayer information may be disclosed--Purposes.
10-1-28.9
Disclosure of federal taxpayer information in judicial or administrative proceedings.
10-1-29
Payment of expense for enforcement of petroleum products law.
10-1-30
Allocation of funds from taxes and license on petroleum products.
10-1-31
Direction of proceedings for violation of tax laws--Removal of tax officials from
office.
10-1-32
State's attorneys to assist in prosecution of violations of tax and assessment laws.
10-1-33
Economic and financial information required of individuals, partnerships,
associations, and corporations.
10-1-34
Compilation and reporting of natural resources statistics.
10-1-35
Annual report to Governor--Contents and date of filing.
10-1-36
Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.
10-1-37
Consultation with and reports to Governor.
10-1-38
Formulation and recommendation of legislation.
10-1-39
Reports on licensing and regulatory legislation.
10-1-40
Construction of tax laws by secretary--Other powers provided by law.
10-1-41
Appeals from departmental decisions.
10-1-42
Repealed.
10-1-43
Names and addresses of attorneys handling similar cases.
10-1-44
Establishment of sales and use tax collection fund.
10-1-44.1, 10-1-44.2. Repealed.
10-1-44.3
Secretary of revenue may release lists of persons exempt from sales and use taxes.
10-1-44.4
Repealed.
10-1-45
Examination of business records of holder of abandoned property.
10-1-46
Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.