§ 3201. Administration of taxes
(a) Commissioner authority. In the administration of taxes, the Commissioner may:
(1) Adopt, amend, and enforce reasonable rules and orders in administering the taxes within
the Commissioner’s jurisdiction.
(2) Delegate to any officer or employee in the Department powers the Commissioner deems
necessary to carry out efficiently the tax provisions within the Commissioner’s jurisdiction.
(3) Hold hearings, administer oaths, and examine under oath any person relating to that
person’s business or relating to any matter within the Commissioner’s jurisdiction.
(4) For the purpose of ascertaining the correctness of any return or making a determination
of the tax liability of any taxpayer, examine or cause to be examined by any agent
or representative designated by the Commissioner for that purpose any books, papers,
records, or memoranda of the taxpayer bearing upon the matters required to be included
in any return. The Commissioner or the Commissioner’s designated officers may require
the attendance of the taxpayer or of any other person having knowledge in the premises
at any place in the county where the taxpayer or person resides or has a place of
business or in Washington County if the taxpayer is a nonresident individual, estate,
or trust, or is a corporation or business entity not having a place of business in
this State; may take testimony and require proof material; and may administer oaths
or take acknowledgment in respect of any return or other information required by this
title or the rules and decisions of the Commissioner. If an individual, estate, trust,
corporation, or other business entity fails after request to provide books, records,
or memoranda at either its place of business within the State or Washington County,
the Commissioner may charge the person a reasonable per diem fee and expenses for
the auditor making the examination out of state. The charges shall be payable within
30 days after the date billed and may be collected in the manner provided for the
collection of taxes in this title.
(5) Upon making a record of the reasons therefor, waive, reduce, or compromise any of
the taxes, penalties, interest, or other charges or fees within the Commissioner’s
jurisdiction.
(6) Determine the form in which returns and reports shall be filed and what shall constitute
a signature on returns and reports, including those filed in other than paper form,
such as electronically or over telephone lines.
(7) Assess, determine, revise, and readjust the taxes imposed in this title.
(8) In cases in which payment of taxes is allowed or required by electronic funds transfer,
allow up to six additional days for payment.
(9) Attach property pursuant to section 3207 of this title for payment of an amount collectible by the Commissioner under this title any time
after 90 days have run from the end of any applicable administrative appeal period
on the underlying tax liability.
(10) Garnish earnings pursuant to section 3208 of this title for payment of an amount collectible by the Commissioner under this title any time
after 90 days have run from the end of any applicable administrative appeal period
on the underlying tax liability.
(b) Reciprocal enforcement.
(1) At the request of the Commissioner, the Attorney General may bring suit in the name
of this State in the appropriate court of any other state to collect any tax legally
due this State.
(2) The courts of this State shall recognize and enforce liabilities for taxes lawfully
imposed by any other state that extends a like comity to this State, and the duly
authorized officer of that state may sue for the collection of such a tax in the courts
of this State. A certificate by the Secretary of State of the other state that an
officer suing for collection of such a tax is duly authorized to collect it shall
be conclusive proof of this authority.
(3) As used in this section, the words “tax” and “taxes” include interest, fees, and penalties
due under any taxing statute, and liability for the interest, fees, and penalties
due under a taxing statute of another state shall be recognized and enforced by the
courts of this State to the same extent that the laws of the other state permit the
enforcement in its courts of liability for the interest, fees, and penalties due under
a taxing statute of this State.
(c) Reciprocal tax agreements. The Commissioner may enter into reciprocal agreements with the taxing authorities
of other states, territories, provinces of Canada, countries, or the District of Columbia
regarding the administration of taxes.
(d) Tax return due dates. When the due date for the filing of a return falls on a federal or State holiday,
the due date shall be the next business day after such holiday. A return that is filed
by mail shall be accepted as timely filed if:
(1) it is received by the Department within three business days after the due date; or
(2) the taxpayer provides proof satisfactory to the Commissioner that the return was mailed
by the due date.
(e) Agreements with certified service providers. The Commissioner may enter into agreements with certified service providers, sellers
using certified automated systems, and voluntary sellers for monetary allowances.
The tax required to be paid to the Department shall be net of monetary allowances.
(1) The allowance for a certified service provider shall be funded entirely from money
collected by the provider and shall be either a base rate applied to taxable transactions
processed by the provider or, for a period not to exceed 24 months following a voluntary
seller’s registration through the streamlined sales tax agreement central registration
process, a percentage of tax revenue generated for the State for which the seller
does not have a requirement to register to collect the tax, or both.
(2) The allowance for a seller using a certified automated system shall be for a period
not to exceed 24 months following a seller’s voluntary registration and may include
a base rate applied to taxable transactions and a percentage of tax revenue generated
for the State for which the seller does not have a requirement to register to collect
the tax.
(3) The allowance for a voluntary seller shall be for a period not to exceed 24 months
following a seller’s voluntary registration and shall be based on a percentage of
tax revenue generated for the State for which the seller does not have a requirement
to register to collect the tax. (Added 1991, No. 186 (Adj. Sess.), § 7, eff. May 7, 1992; amended 1993, No. 49, § 2, eff. May 28, 1993; 1995, No. 169 (Adj. Sess.), §§ 1, 2, eff. May 15, 1996; 1999, No. 49, §§ 41, 43, eff. June 2, 1999; 2003, No. 152 (Adj. Sess.), § 21, eff. date, see note below; 2007, No. 81, § 3, eff. July 1, 2008; 2009, No. 160 (Adj. Sess.), § 4, eff. June 4, 2010; 2015, No. 57, § 41; 2019, No. 14, § 76, eff. April 30, 2019; 2021, No. 105 (Adj. Sess.), § 501, eff. July 1, 2022; 2023, No. 6, § 373, eff. July 1, 2023.)