Subchapter A - GENERAL RULES
- § 3.1 - Private Letter Rulings and General Information Letters
- § 3.2 - Offsets and Application of Credits and Payments to Liabilities; Unjust Enrichment
- § 3.3 - Contract Examination Program
- § 3.4 - Tax Refunds for Wages Paid to an Employee Receiving Financial Assistance
- § 3.5 - Waiver of Penalty or Interest
- § 3.6 - Subpoenas of Third-Party Record Keepers
- § 3.7 - Successor Liability: Liability Incurred by Purchase of a Business
- § 3.8 - Informant's Recovery Payment Limitations
- § 3.9 - Electronic Filing of Returns and Reports; Electronic Transfer of Certain Payments by Certain Taxpayers
- § 3.10 - Taxpayer Bill of Rights
- § 3.11 - Petition for Adoption of Rules
- § 3.12 - Hotel Projects, Project Financing Zones, and Qualified Hotel Projects
- § 3.13 - Postmarks, Timely Filing of Reports, and Timely Payment of Taxes and Fees
- § 3.15 - Penalty for Fraud, Intent to Evade Tax or the Alteration, Destruction, or Concealment of Records
- § 3.16 - Delinquent Taxpayer Financial Records; Information Exchange
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