CHAPTER 5
FINANCES

ARTICLE 2
TAX ADMINISTRATION CODE

Section 5-2-1. Title
Section 5-2-2. Application--Construction
Section 5-2-3. Definitions
Section 5-2-4. Duties and Powers of Director
Section 5-2-5. Director to Examine Returns
Section 5-2-6. Retention of Records--Audits
Section 5-2-7. Tax Reports and Returns--Preservation
Section 5-2-8. Assessment; Penalties and Interest
Section 5-2-9. Jeopardy Assessment
Section 5-2-10. Notice by Mail
Section 5-2-11. Hearings
Section 5-2-12. Deleted
Section 5-2-13. Refunds
Section 5-2-14. Interest on Overpayments and Refunds
Section 5-2-15. False or Fraudulent Refund Claim
Section 5-2-16. Director's Remedies in Case of Nonpayment
Section 5-2-17. Enforcing Collection by Distraint
Section 5-2-18. Recovery of Unpaid Tax by Action at Law
Section 5-2-19. Sales and Use Tax Constitutes Lien
Section 5-2-20. Compromise
Section 5-2-21. Sale of Business or Property Subject to Lien
Section 5-2-22. No Final Inspection or Certificate of Occupancy Unless Tax Paid
Section 5-2-23. Certificate of Discharge--Partial--Values Determined
Section 5-2-24. Closing Agreements
Section 5-2-25. Limitations
Section 5-2-26. Notice of Sales and Use Tax Ordinance Amendment
Section 5-2-27. Participation in Simplification Meetings
Section 5-2-28. Severability--Saving Clause