§ 40-221. Application for correction.

§ 40-222. Correction of assessment.

§ 40-223. Exoneration or refund of taxes.

§ 40-224. Interest on the refunds of assessed and paid taxes and fees.

§ 40-225. Limitation on refunds.

§ 40-226. Appeals and rulings of certain local business taxes; definitions.

§ 40-226.1. Administrative appeal to commissioner of the revenue or other assessing official.

§ 40-226.2. Suspension of collection activity pending administrative appeal to commissioner of the revenue or other assessing official.

§ 40-226.3. Administrative appeal to tax commissioner.

§ 40-226.4. Suspension of collection activity during administrative appeal to tax commissioner.

§ 40-226.5. Implementation of determination of tax commissioner.

§ 40-226.6. Judicial review of determination of tax commissioner.

§ 40-226.7. Suspension of payment of disputed amount of tax due upon taxpayer's notice of intent to initiate judicial review.

§ 40-226.8. Suspension of payment of disputed amount of refund due upon locality's notice of intent to initiate judicial review.

§ 40-226.9. Rulings and advisory opinions.

§ 40-226.10. Record-keeping and audits.

§ 40-227. Application to court to correct erroneous assessments of local levies generally.

Secs. 40-228, 40-229. - Reserved.