The Office of Income Tax Administration is responsible for overseeing the activities of the Individual Income Tax Section, Corporation Income Tax Section and Tax Processing and Technology Section. The office provides administrative procedures and revenue impact statements for all proposed legislation and provides administrative support for purchasing, personnel action, budgeting and inventory control of each tax section’s personnel and equipment. These tax sections are responsible for providing assistance in the interpretation of Corporate, Individual, Partnership, Fiduciary, Limited Liability Company, and Withholding tax codes and regulations. The sections process and maintain paper and electronic records of all tax returns and payments processed. These sections assess taxpayers for failure to file tax returns and adjust tax returns for math errors and tax law errors; maintain a record of tax, penalty and interest owed on corporate, individual, and withholding accounts.