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