CHAPTER 62C. ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION.
Chapter 62C, Section 1. Definitions.
Chapter 62C, Section 2. Application of chapter.
Chapter 62C, Section 3. Administration by commissioner; forms; regulations and rulings.
Chapter 62C, Section 5. Returns; filing; declaration covering perjury; distribution.
Chapter 62C, Section 5A. Identification of non-custodial parents.
Chapter 62C, Section 6. Persons required to make returns; fiduciaries; time for making.
Chapter 62C, Section 7. Partnerships required to file returns.
Chapter 62C, Section 8A. Show promoters; reports; records.
Chapter 62C, Section 10. Withholding tax returns; payment.
Chapter 62C, Section 11. Corporate returns.
Chapter 62C, Section 12A. Repealed, 1992, 402, Sec. 2.
Chapter 62C, Section 15. Signing of returns required by secs. 11[14.
Chapter 62C, Section 16A. Repealed, 1982, 352, Sec. 3.
Chapter 62C, Section 17. Return by executor.
Chapter 62C, Section 18. Beano, raffle, or bazaar; organizations required to file returns.
Chapter 62C, Section 19. Extension of time for filing return.
Chapter 62C, Section 21. Disclosure of tax information.
Chapter 62C, Section 21A. Repealed, 1992, 402, Sec. 4.
Chapter 62C, Section 22. Inspection or use of returns or other information by governmental agencies.
Chapter 62C, Section 24. Verification of returns; inspection of stampers.
Chapter 62C, Section 26. Assessment of taxes.
Chapter 62C, Section 27. Extension of time for assessment.
Chapter 62C, Section 29. Collection of tax jeopardized by delay; immediate assessment.
Chapter 62C, Section 30. Federal income tax changes; assessment; abatement; penalty.
Chapter 62C, Section 31. Notice of assessment in excess of amount on return.
Chapter 62C, Section 32. Payment date; interest; notice.
Chapter 62C, Section 33. Late returns; penalty; abatement.
Chapter 62C, Section 33A. United States postmark; date of payment; application of section.
Chapter 62C, Section 34. Penalty for failure to file returns; payment.
Chapter 62C, Section 35. Payment by check; penalty for nonpayment of check.
Chapter 62C, Section 36. Overpayment of tax, interest, or penalty.
Chapter 62C, Section 36A. Correction of error without application of taxpayer.
Chapter 62C, Section 36B. Erroneous written advice from department of revenue; waiver of penalty.
Chapter 62C, Section 37. Application for abatement; hearing; notice of decision.
Chapter 62C, Section 37A. Settlement of tax liability.
Chapter 62C, Section 37B. Installment payment agreements; modification or termination.
Chapter 62C, Section 38. Prerequisites for abatement.
Chapter 62C, Section 39. Appeal from refusal for abatement.
Chapter 62C, Section 40. Refund of overpaid taxes; interest.
Chapter 62C, Section 41. Remedies; restrictions.
Chapter 62C, Section 42. Abatement of taxes by appellate tax board.
Chapter 62C, Section 43. Unpaid taxes not warranting collection; abatement.
Chapter 62C, Section 45. Designation of banks as depository for receiving taxes.
Chapter 62C, Section 45A. Quarterly returns; regulations; underpayment.
Chapter 62C, Section 47. Action of contract for unpaid taxes.
Chapter 62C, Section 48. Liability of lessee for tax due from lessor.
Chapter 62C, Section 49. Information for collection of taxes; injunction.
Chapter 62C, Section 49A. Certification of compliance with tax laws as prerequisite to obtaining license or governmental contract.
Chapter 62C, Section 50. Liens upon property for nonpayment of taxes.
Chapter 62C, Section 51. Sale or transfer of corporate assets; procedure.
Chapter 62C, Section 52. Waiver of lien; certificate showing good standing; fees.
Chapter 62C, Section 53. Levy upon property for payment of tax.
Chapter 62C, Section 55. Books or records relating to property subject to levy.
Chapter 62C, Section 55A. Exempt property.
Chapter 62C, Section 56. Seizure of property; notice; sale.
Chapter 62C, Section 57. Disposition of hard to keep property; notice to owner; public sale.
Chapter 62C, Section 58. Redemption of property.
Chapter 62C, Section 59. Certificates of sale; execution of deeds.
Chapter 62C, Section 60. Effect of certificates of sale and deeds.
Chapter 62C, Section 61. Record of sales and redemptions of real property.
Chapter 62C, Section 62. Expenses of levy and sale.
Chapter 62C, Section 63. Disposition of money realized under secs. 53[64.
Chapter 62C, Section 64. Release of levy; return of wrongfully levied property.
Chapter 62C, Section 65. Time for collection of taxes.
Chapter 62C, Section 66. Bonds of licensees and registrants subject to chapters 64A[64C and 64E[64J.
Chapter 62C, Section 67A. Shows; registration certificates.
Chapter 62C, Section 69. Destruction of certain copies, returns, statements or documents.
Chapter 62C, Section 71. Notice under this chapter.
Chapter 62C, Section 72. Person defined.
Chapter 62C, Section 74. Disclosure of information by tax preparer.
Chapter 62C, Section 78. Repealed, 1986, 488, Sec. 57; 1996, 450, Sec. 112.
Chapter 62C, Section 79. Time; filing returns; payments.
Chapter 62C, Section 80. In-person interviews with taxpayers; explanations.
Chapter 62C, Section 81. Armed forces personnel; extended deadline.
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