Chapter 12.40 ADMINISTRATIVE PROVISIONS – REFUNDS – DEFICIENCIES
This chapter is included in your selections.
Sections:
- 12.40.010 Credit for prepaid taxes upon transfer of corporate gaming operations.
- 12.40.020 Refund of taxes erroneously collected – Action against Tribe – Interest – Time limited for claim or action.
- 12.40.030 Determination of deficiency – Recomputation or estimate of taxes – Offsetting overpayments – Refund of excess.
- 12.40.040 Determination of deficiency – Notice.
- 12.40.050 Determination of deficiency – Lien.
- 12.40.060 Redetermination – Time for filing and contents of petition – Hearing – Finality of order – Judicial review.
- 12.40.070 Remedies of Tribe are cumulative.
- 12.40.080 Penalty for willful evasion of payment of taxes and other acts and omissions.
- 12.40.090 Regulations.