| § 47-161. Definitions.[Repealed] |
| § 47-162. Penalty imposed on a tax return preparer for failure to sign a return.[Repealed] |
| § 47-163. Understatement of taxpayer's liability by tax return preparer.[Repealed] |
| § 47-164. Penalty for aiding and abetting understatement of a taxpayer's tax liability.[Repealed] |
| § 47-165. Frivolous tax return.[Repealed] |
| § 47-166. Statute of limitations on assessment of penalties and claims for refund.[Repealed] |
| § 47-167. Determination of penalty; notice to tax return preparer; protest of determination.[Repealed] |
| § 47-168. Claim for refund.[Repealed] |
| § 47-169. Right to judicial appeal.[Repealed] |
| § 47-170. Abatement of penalty.[Repealed] |
