§ 40-1-1. Definitions.

§ 40-1-2. Lien for taxes — Generally.

§ 40-1-3. Lien for taxes - Date of lien.

§ 40-1-4. Lien for taxes — Preferred claim.

§ 40-1-5. Reports; remitting of payments.

§ 40-1-7. Liability of agents for taxes.

§ 40-1-8. Liability of receivers and trustees.

§ 40-1-9. Equalization of taxation of state and national banks.

§ 40-1-10. Duty of salaried officers as to disposition of fees collected.

§ 40-1-13. Defense of actions involving revenue laws.

§ 40-1-14. Payment of court costs.

§ 40-1-15. Execution sufficient warrant for levy.

§ 40-1-16. Copies of books, records, papers, etc., admitted in evidence.

§ 40-1-17. Judgment on verdict in favor of state against officers.

§ 40-1-18. Falsely returning list of taxpayer as sworn to.

§ 40-1-19. Bank officer failing to make, swear to, and deliver required statements.

§ 40-1-20. Taxing authorities acting as attorney for taxpayer.

§ 40-1-21. Access to books and records of revenue officers.

§ 40-1-22. Penalty for officers who neglect duty.

§ 40-1-23. Liability of officers for conversion.

§ 40-1-24. Duty of sheriff in selling property under execution, etc.

§ 40-1-25. Dealing in state securities.

§ 40-1-26. Falsely and fraudulently procuring state warrants.

§ 40-1-27. Payment of taxes by lienors.

§ 40-1-28. Impeachment of officers.

§ 40-1-29. Form of notices to taxpayers.

§ 40-1-30. Notice required to be given by registered mail may be given by certified mail.

§ 40-1-31. Distribution of revenues collected.

§ 40-1-31.1. Disposition of certain fees.

§ 40-1-31.2. Elimination of payments of less than five dollars to municipality; disposition of eliminated amounts.

§ 40-1-32.1. Education Trust Fund Proration Prevention Act.

§ 40-1-35. Enforcement of liability for taxes imposed by other states.

§ 40-1-37. Ratification of certain municipal or county elections as to levy of special taxes.

§ 40-1-38. Trial tax.

§ 40-1-39. Prompt returns, reports, payments, and settlements.

§ 40-1-40. Actions against officers.

§ 40-1-41. Correction of settlements of assessors.

§ 40-1-42. Overpayments into State Treasury.

§ 40-1-43. Misuse of federal tax returns or information therefrom by state officers, employees, etc., or former employees or agents.

§ 40-1-44. Interest on delinquent taxes and overpayments.

§ 40-1-45. Timely mailing treated as timely filing and paying.

§ 40-1-46. Payment to certain certified appraisers, mappers, or tax administrators.

§ 40-1-47. Investment of ad valorem taxes.

§ 40-1-48. Investment of ad valorem taxes - Use of special funds.

§ 40-1-49. Suspension of collection when costs exceed amounts collected.