CHAPTER 101: INCOME TAX, EFFECTIVE BEGINNING JANUARY 1, 2016
Section
   101.01   Authority to levy tax; purpose of tax; rate
   101.02   Effective date
   101.03   Definitions
   101.04   Income subject to tax for individuals
   101.05   Collection at source
   101.06   Income subject to net profit tax
   101.0680   Filing net profit taxes; election to be subject to provisions of chapter
   101.0681   Definitions
   101.0682   Applicability; taxable situs; apportionment
   101.0684   Information provided to Tax Administrators; confidentiality
   101.0685   Filing of annual return; remittance; disposition of funds
   101.06851   Electronic filing
   101.0686   Consolidated returns
   101.0687   Failure to pay tax
   101.0688   Declaration of estimated taxes
   101.0689   Additional penalties
   101.0690   Assessments against taxpayer
   101.0691   Refund applications
   101.0692   Amended returns
   101.0693   Examination of records and other documents and persons
   101.0694   Credits
   101.0695   Reckless violations; penalties
   101.07   Declaration of estimated tax
   101.08   Credit for tax paid
   101.09   Annual return
   101.10   Penalty, interest, fees and charges
   101.11   Audit
   101.12   Rounding
   101.13   Authority and powers of Tax Administrator
   101.14   Confidentiality
   101.15   Fraud
   101.16   Opinion of the Tax Administrator
   101.17   Assessment; appeal based on presumption of delivery
   101.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   101.19   Actions to recover; statute of limitations
   101.20   Adoption of rules
   101.21   Miscellaneous
 
   101.97   Collection of tax after termination of chapter
   101.98   Savings clause
   101.99   Violations; penalty