Section 681. Notice of deficiency

Section 682. Assessment

Section 683. Limitations on assessment

Section 684. Interest on underpayment

Section 685. Additions to tax and civil penalties

Section 686. Overpayment

Section 687. Limitations on credit or refund

Section 688. Interest on overpayment

Section 689. Petition to tax commission

Section 690. Review of tax commission decision

Section 691. Mailing rules; holidays; miscellaneous

Section 692. Collection, levy and liens

Section 693. Transferees

Section 694. Jeopardy assessment

Section 695. Criminal penalties; cross-reference

Section 696. Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks

Section 697. General powers of tax commission

Section 698. Deposit and disposition of revenue

Section 699. Transition provisions