Department Of Taxation | Midpage5703.01Department of taxation composition5703.02Board of tax appeals - powers and duties5703.021Small claims docket within board of tax appeals5703.03Appointment of members of board of tax appeals - terms of office5703.031Enforcement of board of tax appeals orders5703.04Tax commissioner - powers, duties and immunity5703.05Powers, duties and functions of tax commissioner - deputy commissioners - employees - certificate of abatement5703.051Procedure for certificate of abatement5703.052Tax refund fund5703.053What constitutes timely filing5703.054Form of filing required documents5703.055Rounding fractional parts of dollar5703.056Mailing terms; delivery services; date or receipt5703.057Commissioner may require identifying information5703.058Deposit of tax payments within 30 days of receipt5703.059Electronic or telephonic tax filing5703.0510Claiming tax credits; required documentation5703.06Claims - compromise or installment payment agreement - innocent spouse relief5703.061Cancellation of debts under $505703.07Bond of tax commissioner - duty to devote entire time to office5703.08Employee's bonds5703.081Discipline of department employee failing to comply with tax laws5703.09Compensation of board members5703.10Place of office - branch offices5703.11Business hours5703.12Annual report5703.13Quorum - orders5703.14Review of rules5703.15Designation of actions5703.16Rules and regulations5703.17Appointment and powers of agent, tax auditor agent, or tax auditor agent manager5703.18Procedural powers of commissioner and agents5703.19Right of tax commissioner to inspect books of taxpayer - penalty5703.20Power to require production of books by order or subpoena5703.21Prohibition against divulging information - information acquired as result of audit5703.211Rules for tracking database searches5703.22Decisions of department5703.23Attorney general or prosecuting attorney shall aid in investigations or hearings5703.24Action for damages by taxpayer5703.25Returns, claims, and reports need not be sworn to - perjury statement5703.26Prohibition against making a false or fraudulent report, return, schedule, statement, claim, or document5703.261Payment with nonnegotiable or dishonored instrument - penalty5703.262Commissioner may designate documents that must be signed by preparers - penalties5703.263Prohibited conduct by tax preparer; power of commissioner5703.27Duty to answer questions5703.28Contempt proceedings for disobedience5703.29Fees of officers and witnesses5703.30Payment of expenses and witness fees5703.31Appearance of officers - payment of expenses5703.32Depositions5703.33Copy of testimony to be received in evidence5703.34Compulsory testimony - privilege against prosecution5703.35Furnishing of blanks - extension of time for filing reports5703.36Commissioner to obtain information5703.37Service of notice or order5703.371Foreign corporations - designation of secretary of state as agent5703.38Denial of injunction5703.39Writ of mandamus - injunction5703.40Interchange of information with other states, United States or Canada5703.41Interchange of information between tax commissioner and other officers5703.42Annual report5703.43Duty of agents to report and testify5703.44Forfeiture for ordering agent to violate law5703.45Agent's acts imputed to principal5703.46Each day's failure to comply a separate offense5703.47Definition of federal short term rate5703.48Report describing effect of tax expenditures, property tax exemptions on general revenue fund5703.49Internet site for tax information5703.50Taxpayer rights definitions5703.51Written information and instructions for taxpayers5703.52Problem resolution officers - continuing education - evaluating employees5703.53Opinions on prospective tax liability5703.54Action for damages by taxpayer5703.55Display of social security number5703.56Sham transactions5703.58Time limit for assessments - extension by lawful stay5703.60Petition for reassessment5703.65Central sales and use tax registration system not to be used for other taxes5703.70Refund application procedures5703.75Taxes and refunds under one dollar5703.76Electronic fund transfers for political subdivisions5703.77Credit account balances5703.80Property tax administration fund5703.82Tax discovery data system5703.83Property tax relief screening system5703.85Quarterly report by tax commissioner5703.90Assessments for the unpaid taxes5703.91Failure of corporation to report or pay taxes or fees5703.92Exercising powers after articles of incorporation or certificate of authority canceled; penalty5703.93Reinstatement after cancellation5703.94Qualifications for out-of-state disaster business or employee5703.99Penalty