SUBTITLE 8. COLLECTIONS  


PART I. GENERAL PROVISIONS
§ 13-801. Priority of unpaid taxes
§ 13-802. Failure to give notice of or unlawful transfer in bulk sale
§ 13-803. Withholding portion of contract price of nonresident contractors pending verification of payment of taxes
§ 13-804. Information or assistance for enforcement of tax laws.
PART II. LIENS
§ 13-805. Unpaid tax
§ 13-806. Duration of lien
§ 13-807. Filing, indexing, and recording
§ 13-808. Effect as judgment lien
§ 13-809. Priority
§ 13-810. Enforcement by judicial proceeding
§ 13-811. Enforcement by wage lien for income tax
§ 13-812. Notice of tax lien sent to and attachment by financial institution holding subject property
§ 13-813, 13-814.
PART III. ACTIONS TO COLLECT TAX
§ 13-815. In general
§ 13-816. Initiation of action; compromise of claim
§ 13-817. Attachment
§ 13-818. Judicial proceeding
§ 13-819, 13-820.
PART IV. JEOPARDY ASSESSMENTS
§ 13-821. Jeopardy assessment
§ 13-822, 13-823.
PART V. SECURITY FOR TAXES
§ 13-824. Authorized
§ 13-825. Amount
§ 13-826. Form
§ 13-827. Notice
§ 13-828. Hearing and determination
§ 13-829. Time for posting security
§ 13-830. Application of security
§ 13-831. Release of surety
§ 13-832. Collection fees
§ 13-833.
PART VI. SEIZURE OF PROPERTY
§ 13-834. Definitions
§ 13-835. Seizure
§ 13-836. Notices and delivery of seized property
§ 13-837. Claim for return of contraband
§ 13-838. Lien holder forfeiture procedures for seized alcoholic beverages
§ 13-839. Hearings, and final determination on claims for return of alcoholic beverages, cigarettes, other tobacco products, or conveyances
§ 13-840. Motor fuel
§ 13-841. Disposition of seized property
§ 13-842. Effect of seizure and sale
§ 13-843, 13-844.
PART VII. SALE OF ESTATE PROPERTY
§ 13-845. Sale of estate property