Section
881.01 Authority to levy tax; purposes of tax; rate.
881.02 Effective date.
881.03 Definitions.
881.04 Income subject to tax for individuals.
881.05 Collection at source.
881.06 Income subject to net profit tax.
881.07 Declaration of estimated tax.
881.08 Credit for tax paid.
881.09 Annual return.
881.10 Interest, fees and charges.
881.11 Audit.
881.12 Rounding.
881.13 Authority and powers of the Tax Administrator.
881.14 Confidentiality.
881.15 Fraud.
881.16 Opinion of the Tax Administrator.
881.17 Assessment; appeal based on presumption of delivery.
881.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
881.19 Actions to recover; statute of limitations.
881.97 Collection of tax after termination of chapter.
881.98 Savings clause.
881.99 Penalty.
CROSS REFERENCES
Earned income tax regulations effective through December 31, 2015 - see B.R. & T. Ch. 880