§ 48-7-80. Time and place of payment of tax on basis of calendar or fiscal year

§ 48-7-81. Interest on taxes not timely paid; rate; determination of due date; effect of tax reduction on computation of interest; assessment, collection, and payment of interest on penalties or additions; grace period; assessment and collection period.

§ 48-7-82. Periods of limitation for assessment of taxes; collection by execution; change or correction of net income

§ 48-7-83. Action for collection of tax out of assets of dissolved corporation; procedure

§ 48-7-84. Actions in restraint of assessment or collection of income tax

§ 48-7-85. Authority of commissioner to prorate tax of person moving into or out of state; requirement that taxpayer prorate exemptions; applicability of Code section subject to commissioner's discretion

§ 48-7-86. Penalty for failure to pay or for underpayment of taxes; rate; reductions of tax by partial payments and credits; penalty for nonpayment after notice and demand; "underpayment" defined; penalties for underpayments; relief of liability on joint return