Division 6. PROVISIONS AFFECTING IMPORTED GOODS  


SubDivision I. Generally
§ 150-676. Permit to import goods by others than common carriers.
§ 150-677. Importation without a permit illegal.
§ 150-678. Attachment of property if tax not paid.
§§ 150-679—150-700. Reserved.
SubDivision II. Remedies for Collection
§ 150-701. Presumption of taxability.
§ 150-702. Interest, penalty and attorneys' fees on delinquent payments.
§ 150-703. Penalties and interest collectible like tax.
§ 150-704. Remission of penalties and/or interest.
§ 150-705. Assessment based on director's estimate.
§ 150-706. Director to estimate tax when return not filed, etc.
§ 150-707. Cost of examination added to tax.
§ 150-708. Summoning delinquent dealer for examination—Authority of director.
§ 150-709. Same—Court order.
§ 150-710. Same—Contempt.
§ 150-711. Assessment of additional tax after investigation.
§ 150-712. Ascertaining and fixing tax when dealer has no record, etc.
§ 150-713. Jeopardy assessment.
§ 150-714. When bond may be required.
§ 150-715. When assessments of delinquent taxes payable.
§ 150-716. Penalty for late payment.
§ 150-717. Tax a personal debt; lien thereof.
§ 150-718. Garnishee proceedings to collect tax.
§ 150-719. Collection by distraint and sale.
§ 150-720. Rule to show cause for failure to pay tax; effect thereof.
§ 150-721. Entry of judgment ex parte.
§ 150-722. Corporations not to be dissolved, etc., until taxes paid.
§ 150-723. Release of lien of judgment.
§ 150-724. Punishment for false or fraudulent return.
§ 150-725. Failure to file return, etc., a misdemeanor; penalty.
§ 150-726. Failure to remit tax a misdemeanor.
§ 150-727. Penalty for violations.
§ 150-728. City attorney and council to be notified of violations.
§§ 150-729—150-750. Reserved.
SubDivision III. Remedies of Taxpayer
§ 150-751. Payment under protest.
§ 150-752. Effect of return of goods sold.
§ 150-753. Claim for refund for returns.
§ 150-754. Action on claim for refund.
§ 150-755. Refund without claim when right is apparent.
§ 150-756. Right of action for refund.
§ 150-757. Complete legal remedy afforded.
§ 150-758. Constitutional questions included.
§ 150-759. Protest against director's ruling; effect thereof and hearing thereon.
§ 150-760. Appeal to council and then to court.
§ 150-761. Refund after successful appeal.
§ 150-762. Return of moneys held as security.
§§ 150-763—150-790. Reserved.