§ 106-9.2. Records and reports required of persons paying fees or taxes to Commissioner or Department; examination of records; determination of amount due by Commissioner in case of noncompliance

§ 106-9.3. Procedure for assessment of fees and taxes

§ 106-9.4. Collection of delinquent fees and taxes

§ 106-9.5. Refund of overpayment

§ 106-9.6. Suits to prevent collection prohibited; payment under protest and recovery of fee or tax so paid