40-1-1Definitions.40-1-2Lien for Taxes - Generally.40-1-3Lien for Taxes - Date of Lien.40-1-4Lien for Taxes - Preferred Claim.40-1-5Reports; Remitting of Payments.40-1-7Liability of Agents for Taxes.40-1-8Liability of Receivers and Trustees.40-1-9Equalization of Taxation of State and National Banks.40-1-10Duty of Salaried Officers as to Disposition of Fees Collected.40-1-13Defense of Actions Involving Revenue Laws.40-1-14Payment of Court Costs.40-1-15Execution Sufficient Warrant for Levy.40-1-16Copies of Books, Records, Papers, Etc., Admitted in Evidence.40-1-17Judgment on Verdict in Favor of State Against Officers.40-1-18Falsely Returning List of Taxpayer as Sworn To.40-1-19Bank Officer Failing to Make, Swear To, and Deliver Required Statements.40-1-20Taxing Authorities Acting as Attorney for Taxpayer.40-1-21Access to Books and Records of Revenue Officers.40-1-22Penalty for Officers Who Neglect Duty.40-1-23Liability of Officers for Conversion.40-1-24Duty of Sheriff in Selling Property Under Execution, Etc.40-1-25Dealing in State Securities.40-1-26Falsely and Fraudulently Procuring State Warrants.40-1-27Payment of Taxes by Lienors.40-1-28Impeachment of Officers.40-1-29Form of Notices to Taxpayers.40-1-30Notice Required to Be Given by Registered Mail May Be Given by Certified Mail.40-1-31Distribution of Revenues Collected.40-1-31.1Disposition of Certain Fees.40-1-31.2Elimination of Payments of Less Than Five Dollars to Municipality; Disposition of Eliminated Amounts.40-1-32.1Education Trust Fund Proration Prevention Act.Repealed40-1-35Enforcement of Liability for Taxes Imposed by Other States.40-1-37Ratification of Certain Municipal or County Elections as to Levy of Special Taxes.40-1-38Trial Tax.Repealed40-1-39Prompt Returns, Reports, Payments, and Settlements.40-1-40Actions Against Officers.40-1-41Correction of Settlements of Assessors.40-1-42Overpayments into State Treasury.40-1-43Misuse of Federal Tax Returns or Information Therefrom by State Officers, Employees, Etc., or Former Employees or Agents.40-1-44Interest on Delinquent Taxes and Overpayments.40-1-45Timely Mailing Treated as Timely Filing and Paying.40-1-46Payment to Certain Certified Appraisers, Mappers, or Tax Administrators.40-1-47Investment of Ad Valorem Taxes.40-1-48Investment of Ad Valorem Taxes - Use of Special Funds.40-1-49Suspension of Collection When Costs Exceed Amounts Collected.40-1-50Reporting Requirements of State Agencies Administering Economic Tax Incentives.40-1-51Requirements for Tax Credit Legislation; Taxpayer Reporting Requirements.