Article 1. STATE ADMINISTRATIVE ORGANIZATION  


§ 48-2-1. Department of Revenue
§ 48-2-2. Office of state revenue commissioner
§ 48-2-3. Eligibility for office of commissioner
§ 48-2-4. Eligibility for elective office
§ 48-2-5. Office of deputy state revenue commissioner
§ 48-2-6. Departmental organization; employees; compensation; collection of delinquent taxes by contractors
§ 48-2-6.1. Disclosure of return information; purpose; confidentiality
§ 48-2-7. Duties and powers of commissioner
§ 48-2-8. Judicial and investigative powers of commissioner
§ 48-2-9. Powers of commissioner in tax proceedings; assistance by Attorney General
§ 48-2-10. Collection of certain local taxes by commissioner
§ 48-2-11. Delegation of certain duties
§ 48-2-12. Rules and regulations; forms
§ 48-2-13. Oaths and certifications
§ 48-2-14. Official seal
§ 48-2-15. Confidential information
§ 48-2-15.1. Disclosure of confidential taxpayer information or records
§ 48-2-15.2. "Ruling" defined; regulations prescribing guidelines; precedential value of ruling
§ 48-2-16. Exchange of tax information
§ 48-2-17. Payment to Office of the State Treasurer
§ 48-2-18. State Board of Equalization; duties
§ 48-2-18.1. Settlement or compromise of tax assessments; application fee
§ 48-2-19. Modernization and improvement of licensing, registration, valuation, and titling functions; utilization of tag and title information in electronic form