Chapter 10. INTEREST, PENALTY, EXCEPTIONS TO PENALTY, AND JEOPARDY ASSESSMENTS  


Section 701.10.1. Definitions.
Section 701.10.2. Interest.
Section 701.10.3. Interest on refunds and unpaid tax.
Section 701.10.4. Frivolous return penalty.
Section 701.10.5. Improper receipt of credit or refund.
Section 701.10.6. Penalties.
Section 701.10.7. Waiver of penalty—definitions.
Section 701.10.8. Penalty exceptions.
Section 701.10.9. Notice of penalty exception for one late return in a three-year period.
Section 701.10.10. Reserved
Section 701.10.11. Reserved
Section 701.10.12. Reserved
Section 701.10.13. Reserved
Section 701.10.14. Reserved
Section 701.10.15. Reserved
Section 701.10.16. Reserved
Section 701.10.17. Reserved
Section 701.10.18. Reserved
Section 701.10.19. Reserved
Section 701.10.20. Penalty and interest computation.
Section 701.10.21. Request for waiver of penalty.
Section 701.10.22. Reserved
Section 701.10.23. Reserved
Section 701.10.24. Reserved
Section 701.10.25. Reserved
Section 701.10.26. Reserved
Section 701.10.27. Reserved
Section 701.10.28. Reserved
Section 701.10.29. Reserved
Section 701.10.30. Penalties for late filing of a monthly tax deposit or use tax returns.
Section 701.10.31. Reserved
Section 701.10.32. Reserved
Section 701.10.33. Reserved
Section 701.10.34. Reserved
Section 701.10.35. Reserved
Section 701.10.36. Reserved
Section 701.10.37. Reserved
Section 701.10.38. Reserved
Section 701.10.39. Reserved
Section 701.10.40. General rule.
Section 701.10.41. Computation for tax payments due on or after January 1, 1981, but before January 1, 1982.
Section 701.10.42. Interest commencing on or after January 1, 1982.
Section 701.10.43. Request for waiver of penalty.
Section 701.10.44. Reserved
Section 701.10.45. Reserved
Section 701.10.46. Reserved
Section 701.10.47. Reserved
Section 701.10.48. Reserved
Section 701.10.49. Reserved
Section 701.10.50. Penalty and interest.
Section 701.10.51. Reserved
Section 701.10.52. Reserved
Section 701.10.53. Reserved
Section 701.10.54. Reserved
Section 701.10.55. Reserved
Section 701.10.56. Penalty and interest.
Section 701.10.57. Penalty and interest.
Section 701.10.58. Waiver of penalty and interest.
Section 701.10.59. Reserved
Section 701.10.60. Reserved
Section 701.10.61. Reserved
Section 701.10.62. Reserved
Section 701.10.63. Reserved
Section 701.10.64. Reserved
Section 701.10.65. Reserved
Section 701.10.66. Penalty and interest.
Section 701.10.67. Reserved
Section 701.10.68. Reserved
Section 701.10.69. Reserved
Section 701.10.70. Reserved
Section 701.10.71. Penalty and enforcement provisions.
Section 701.10.72. Interest.
Section 701.10.73. Reserved
Section 701.10.74. Reserved
Section 701.10.75. Reserved
Section 701.10.76. Penalties.
Section 701.10.77. Interest.
Section 701.10.78. Waiver of penalty or interest.
Section 701.10.79. Request for statutory exception to penalty.
Section 701.10.80. Reserved
Section 701.10.81. Reserved
Section 701.10.82. Reserved
Section 701.10.83. Reserved
Section 701.10.84. Reserved
Section 701.10.85. Penalty—delinquent returns and payment.
Section 701.10.86. Reserved
Section 701.10.87. Reserved
Section 701.10.88. Reserved
Section 701.10.89. Reserved
Section 701.10.90. Penalty—delinquent return and payment.
Section 701.10.91. Reserved
Section 701.10.92. Reserved
Section 701.10.93. Reserved
Section 701.10.94. Reserved
Section 701.10.95. Reserved
Section 701.10.96. Penalty—delinquent return and payment for deaths occurring before January 1, 1991.
Section 701.10.97. Interest on tax due.
Section 701.10.98. Reserved
Section 701.10.99. Reserved
Section 701.10.100. Reserved
Section 701.10.101. Penalties.
Section 701.10.102. Penalty.
Section 701.10.103. Interest on unpaid tax.
Section 701.10.104. Reserved
Section 701.10.105. Reserved
Section 701.10.106. Reserved
Section 701.10.107. Reserved
Section 701.10.108. Reserved
Section 701.10.109. Reserved
Section 701.10.110. Interest and penalty.
Section 701.10.111. Request for waiver of penalty.
Section 701.10.112. Reserved
Section 701.10.113. Reserved
Section 701.10.114. Reserved
Section 701.10.115. Application of payments to penalty, interest, and then tax due for payments made on or after January 1, 1995, unless otherwise designated by the taxpayer.
Section 701.10.116. Jeopardy assessments.
Section 701.10.117. Procedure for posting bond.
Section 701.10.118. Time limits.
Section 701.10.119. Amount of bond.
Section 701.10.120. Posting of bond.
Section 701.10.121. Order.
Section 701.10.122. Director’s order.
Section 701.10.123. Type of bond.
Section 701.10.124. Form of surety bond.
Section 701.10.125. Duration of the bond.
Section 701.10.126. Exoneration of the bond.