Appropriate Chapter 6 provisions to govern enforcement and administration of tax

For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.

Last amended: 1962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000.

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In this chapter (10 sections)

12-13-10 · "Association" defined
12-13-20 · "Net income" defined
12-13-30 · Imposition of tax on net income; rate
12-13-40 · Exemptions
12-13-50 · Tax shall be in lieu of other taxes; exceptions
12-13-60 · Appropriate Chapter 6 provisions to govern enforcement and…
12-13-70 · Chapter shall be administered by Department of Revenue;…
12-13-80 · Form and filing of returns
12-13-90 · Payment of tax
12-13-100 · Disposition of proceeds

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