CHAPTER 95A:  INCOME TAX REGULATIONS EFFECTIVE BEGINNING JANUARY 1, 2016
Section
Income Tax Regulations
   95A.01   Authority to levy tax; purposes of tax; rate
   95A.02   Effective date
   95A.03   Definitions
   95A.04   Income subject to tax for individuals
   95A.05   Collection at source
   95A.06   Income subject to net profit tax
   95A.07   Declaration of estimated tax
   95A.08   Credit for tax paid
   95A.09   Annual return
   95A.10   Penalty, interest, fees, and charges
   95A.11   Audit
   95A.12   Rounding
   95A.13   Authority and powers of the Tax Commissioner
   95A.14   Confidentiality
   95A.15   Fraud
   95A.16   Opinion of the Tax Commissioner
   95A.17   Assessment; appeal based on presumption of delivery
   95A.18   Income Tax Board of Review; appeal to Income Tax Board of Review
   95A.19   Actions to recover; statute of limitations
   95A.20   Adoption of rules
   95A.21   Collection after termination of chapter
   95A.22   Savings clause
Net Profit Taxes; Election to be Subject to Subchapter
   95A.80   Filing net profit taxes; election to be subject to provisions of subchapter
   95A.81   Definitions
   95A.82   Applicability; taxable situs; apportionment
   95A.83   Information provided to tax administrators; confidentiality
   95A.84   Filing of annual return; remittance; disposition of funds
   95A.85   Electronic filing
   95A.86   Consolidated returns
   95A.87   Failure to pay tax
   95A.88   Declaration of estimated taxes
   95A.89   Additional penalties
   95A.90   Assessments against taxpayer
   95A.91   Refund applications
   95A.92   Amended returns
   95A.93   Examination of records and other documents and persons
   95A.94   Credits
   95A.95   Reckless violations; penalties
 
   95A.99   Violations; penalty