CHAPTER 11. TAXATION.

ARTICLE 12. BUSINESS REGISTRATION TAX.

§11-12-85. Investigation of corporations' delinquencies.

The Tax Commissioner, with the approval of the Governor, may appoint agents to investigate all violations of the provisions of this article concerning landholding taxes on corporations, and also for the purpose of collecting such taxes from all corporations which have not paid the same, whether due from domestic or foreign corporations. The compensation of all such agents shall be fixed by the Tax Commissioner.

Bill History For §11-12-85

1992 Regular Session
House Bill 4055
1974 Regular Session
Senate Bill 107
1939 Regular Session
House Bill 136