Section
93.01 Purpose
93.02 Definitions
93.03 Imposition of tax
93.04 Effective period
93.05 Return and payment of tax
93.06 Collection at source
93.07 Declarations
93.08 Duties of the administrator
93.09 Investigative power of administrator; penalty for divulging confidential information
93.10 Interest and penalties on unpaid taxes
93.11 Collection of unpaid taxes; refunds of over-payments
93.12 Board of Review
93.13 Allocation of funds
93.14 Credit for tax paid to another municipality
93.15 Extension of effective period
93.16 Proceeds from 401(a) plans and other deferred compensation plans
93.99 Penalty
Cross-reference:
Income Tax Regulations Effective January 1, 2016, see Ch. 101