Subchapter I. Interest. | Back to Top |
§ 47-4201. Interest on underpayments. |
§ 47-4202. Interest on overpayments. |
Subchapter II. Penalties. | Back to Top |
§ 47-4211. Imposition of accuracy-related penalty. |
§ 47-4212. Imposition of fraud penalty. |
§ 47-4213. Failure to file return or to pay tax. |
§ 47-4214. Underpayment of estimated tax by individuals. |
§ 47-4215. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses. |
§ 47-4216. Frivolous returns. |
§ 47-4217. Tax return preparers; aiding and abetting by others. |
§ 47-4218. Penalties for Qualified High Technology Company. |
Subchapter III. Waiver and Abatement. | Back to Top |
§ 47-4221. Waiver of penalty--reasonable cause. |
§ 47-4222. Abatements-tax, interest, and penalty. |