TAXATION : Chapter 53
1 : Authorization for director to enter; standards
2 : Agreement without any liability or series of agreements for single period; authorization
3 : Relation to total tax liability or to one or more separate items
4 : Finality and conclusiveness of closing agreement
5 : Request for closing agreement; time for submission for prior taxable period; forms; procedure
6 : Tax, deficiency or overpayment; assessment, collection, credit or refund
7 : Compromise of liability, time for payment of liability
8 : Penalties and liabilities; allowable subjects of compromise
9 : Compromise agreement
10 : Offers in compromise; submission; forms; remittance or deposit
11 : Stay of collection of tax liability
12 : Acceptance of offer in compromise; notice; conditions
13 : Withdrawal or rejection; disposition of tendered amount
14 : Opinion of attorney general on compromise; necessity; contents; exceptions
15 : Waiver of statute of limitations by taxpayer
16 : 90-day amnesty period
17 : Three month amnesty period; applicability, procedure.
18 : State tax amnesty period in 2002 established.
19 : Establishment of State tax amnesty period.
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