Table of Contents

This chapter discusses the aspects of the law that apply to taxes in general.

4.1 - Liability For Taxes

4.2 - Basis of Tax

4.2.3.2.1  - Non-Subscriber/ERISA Plan

4.3 - Rate of Taxes

4.4 - Federal Certifications

4.5 - Due Dates

4.6 - Interest

4.7 -   Penalties

4.8  -  Freeze & Levy

4.9  -  Collection of Contribution by Civil Suit or Notice of Assessment

4.10 -   Refunds

4.11 -   Electric Cooperatives, Inc.

4.12  -  Federal Credit Unions

4.13  -  Phone Cooperatives

4.14 -   Labor Agent

4.15  -  Special Rate - Cotton Ginners

4.16 -   Rulings

Return to Top