COLLECTION AND PAYMENT
- § 366.090 - Electronic submission of tax return: General requirements; receipt
- § 366.093 - Electronic submission of tax return: Submission and approval of application
- § 366.098 - Delinquent filing fees, penalties and interest: Date of delivery of tax return; amended tax return
- § 366.100 - Date when payment is deemed received
- § 366.102 - Problems with mail service considered when determining timeliness of payment
- § 366.106 - Deficiency in tax return deemed failure to file
- § 366.108 - Retention of fee for collecting tax prohibited under certain circumstances
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