Procedure and Administration
521Examination of return522Assessment final if no protest [Effective until Aug. 23, 2026]522Assessment final if no protest [Effective Aug. 23, 2026]523Protest by taxpayer [Effective until Aug. 23, 2026]523Protest by taxpayer [Effective Aug. 23, 2026]524Notice of determination after protest525Determination of Director final [Effective until Aug. 23, 2026]525Determination of Director final [Effective Aug. 23, 2026]526Burden of proof527Evidence of related federal determination528Mathematical error529Time for performing certain acts postponed by reason of service in combat zone530Assessment of tax [Effective until Aug. 23, 2026]530Assessment of tax [Effective Aug. 23, 2026]531Limitations on assessment [Effective until Aug. 23, 2026]531Limitations on assessment [Effective Aug. 23, 2026]532Recovery of erroneous refund533Interest on underpayment534Failure to file tax return or to pay tax535Fraud and other penalties536Accuracy-related penalty537Authority to make credits or refunds538Abatements539Limitations on credit or refund540Interest on overpayments541Form of claims for credit or refund; amendments542Notice of disallowance; finality [Effective until Aug. 23, 2026]542Notice of disallowance; finality [Effective Aug. 23, 2026]543Claim for credit or refund or protest deemed disallowed544Review of determinations of Director on protests545Collection of debts owed to certain State agencies546Voluntary Tax Compliance Initiative547Professional and occupational licenses; denial or suspension548Paid tax preparers; required information on returns and claims for refund549Suit to enjoin certain paid tax preparers