| Section | Name |
|---|
|
700 | Table of Contents |
|
700.100 | Scope of the Act and this Part
|
700.105
| General Provisions
|
|
700.110 | Application of the Provisions of the Act and this Part |
|
700.200 | Interest Paid and Interest Charged |
|
700.210 | Interest Rate Calculation |
|
700.220 | Interest Charged Taxpayers |
|
700.230 | Interest Paid Taxpayers on Overpayments |
|
700.300 | Penalty for Late Filing or Failure to File and Penalty for Late Payment of Tax |
700.305
| Penalty for Late Payment of Tax
|
|
700.310 | Penalty for Failure to File Correct Information Returns |
700.315
| Collection Penalty
|
|
700.320 | Penalty for Negligence |
|
700.330 | Penalty for Fraud |
|
700.340 | Personal Liability Penalty |
|
700.350 | Bad Check Penalty |
|
700.400 | Reasonable Cause |
|
700.500 | Payment Application |