CHAPTER 35: INCOME TAX RULES AND REGULATIONS EFFECTIVE THROUGH DECEMBER 31, 2015

Section

   35.01   Purpose

   35.02   Definitions

   35.03   Imposition of the tax

   35.04   Effective date of tax

   35.05   Return and payment of tax

   35.06   Collection of tax at source

   35.07   Declarations

   35.08   Duties of the Tax Commissioner

   35.09   Examination of books and records, information so obtained confidential; penalty

   35.10   Interest and penalties

   35.11   Collection of unpaid taxes and refund of overpayments

   35.12   Violations and penalties

   35.13   Board of Review or appellate authority

   35.14   Use of funds

   35.15   Credit allowed for tax paid in another municipality

   35.16   Saving clause

   35.17   Collection of tax after termination of regulations

   35.18   Amendments and supplements