5703.01Department of taxation composition.5703.02Board of tax appeals - powers and duties.5703.021Small claims docket within board of tax appeals.5703.03Appointment of members of board of tax appeals - terms of office.5703.031Enforcement of board of tax appeals orders.5703.04Tax commissioner - powers, duties and immunity.5703.05Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement.5703.051Procedure for certificate of abatement.5703.052Tax refund fund.5703.053What constitutes timely filing.5703.054Form of filing required documents.5703.055Rounding fractional parts of dollar.5703.056Mailing terms; delivery services; date or receipt.5703.057Commissioner may require identifying information.5703.058Deposit of tax payments within 30 days of receipt.5703.059Electronic or telephonic tax filing.5703.0510Claiming tax credits; required documentation.5703.06Claims - compromise or installment payment agreement - innocent spouse relief.5703.061Cancellation of debts under $50.5703.07Bond of tax commissioner - duty to devote entire time to office.5703.08Employee's bonds.5703.081Discipline of department employee failing to comply with tax laws.5703.09Compensation of board members.5703.10Place of office - branch offices.5703.11Business hours.5703.12Annual report.5703.13Quorum - orders.5703.14Review of rules.5703.15Designation of actions.5703.16Rules and regulations.5703.17Appointment and powers of agent, tax auditor agent, or tax auditor agent manager.5703.18Procedural powers of commissioner and agents.5703.19Right of tax commissioner to inspect books of taxpayer - penalty.5703.20Power to require production of books by order or subpoena.5703.21Prohibition against divulging information - information acquired as result of audit.5703.211Rules for tracking database searches.5703.22Decisions of department.5703.23Attorney general or prosecuting attorney shall aid in investigations or hearings.5703.24Action for damages by taxpayer.5703.25Returns, claims, and reports need not be sworn to - perjury statement.5703.26Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document.5703.261Payment with nonnegotiable or dishonored instrument - penalty.5703.262Commissioner may designate documents that must be signed by preparers - penalties.5703.263Prohibited conduct by tax preparer; power of commissioner.5703.27Duty to answer questions.5703.28Contempt proceedings for disobedience.5703.29Fees of officers and witnesses.5703.30Payment of expenses and witness fees.5703.31Appearance of officers - payment of expenses.5703.32Depositions.5703.33Copy of testimony to be received in evidence.5703.34Compulsory testimony - privilege against prosecution.5703.35Furnishing of blanks - extension of time for filing reports.5703.36Commissioner to obtain information.5703.37Service of notice or order.5703.371Foreign corporations - designation of secretary of state as agent.5703.38Denial of injunction.5703.39Writ of mandamus - injunction.5703.40Interchange of information with other states, United States or Canada.5703.41Interchange of information between tax commissioner and other officers.5703.42Annual report.5703.43Duty of agents to report and testify.5703.44Forfeiture for ordering agent to violate law.5703.45Agent's acts imputed to principal.5703.46Each day's failure to comply a separate offense.5703.47Definition of federal short term rate.5703.48Report describing effect of tax expenditures, property tax exemptions on general revenue fund.5703.49Internet site for tax information.5703.50Taxpayer rights definitions.5703.51Written information and instructions for taxpayers.5703.52Problem resolution officers - continuing education - evaluating employees.5703.53Opinions on prospective tax liability.5703.54Action for damages by taxpayer.5703.55Display of social security number.5703.56Sham transactions.5703.58Time limit for assessments - extension by lawful stay.5703.60Petition for reassessment.5703.65Central sales and use tax registration system not to be used for other taxes.5703.70Refund application procedures.5703.75Taxes and refunds under one dollar.5703.76Electronic fund transfers for political subdivisions.5703.77Credit account balances.5703.80Property tax administration fund.5703.82Tax discovery data system.5703.83Property tax relief screening system.5703.85Quarterly report by tax commissioner.5703.90Assessments for the unpaid taxes.5703.91Failure of corporation to report or pay taxes or fees.5703.92Exercising powers after articles of incorporation or certificate of authority canceled; penalty.5703.93Reinstatement after cancellation.5703.94Qualifications for out-of-state disaster business or employee.5703.99Penalty.