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| Section | Name |
|---|---|
| 700 | Table of Contents |
| 700.100 | Scope of the Act and this Part |
| 700.110 | Application of the Provisions of the Act and this Part |
| 700.200 | Interest Paid and Interest Charged |
| 700.210 | Interest Rate Calculation |
| 700.220 | Interest Charged Taxpayers |
| 700.230 | Interest Paid Taxpayers on Overpayments |
| 700.300 | Penalty for Late Filing or Failure to File and Penalty for Late Payment of Tax |
| 700.310 | Penalty for Failure to File Correct Information Returns |
| 700.320 | Penalty for Negligence |
| 700.330 | Penalty for Fraud |
| 700.340 | Personal Liability Penalty |
| 700.350 | Bad Check Penalty |
| 700.400 | Reasonable Cause |
| 700.500 | Payment Application |