Section
41.01 Authority to levy tax; purposes of tax; rate
41.02 Effective date
41.03 Definitions
41.04 Income subject to tax for individuals
41.05 Collection at source
41.06 Income subject to net profit tax
41.07 Declaration of estimated tax
41.08 Credit for tax paid
41.09 Annual return
41.10 Penalty, interest, fees, and charges
41.11 Audit
41.12 Rounding
41.13 Authority and powers of the Tax Administrator
41.14 Confidentiality
41.15 Fraud
41.16 Opinion of the Tax Administrator
41.17 Assessment; appeal board on presumption of delivery
41.18 Local Board of Tax Review; appeal to Local Board of Tax Review
41.19 Actions to recover; statute of limitations
41.20 Adoption of rules
41.20 Adoption of rules
41.21 Filing net profit taxes; election to be subject to provisions of chapter
41.22 Definitions
41.23 Applicability; taxable situs; apportionment
41.24 Information provided to tax administrators; confidentiality
41.25 Filing of annual return; remittance; disposition of funds
41.26 Electronic filing
41.27 Consolidated returns
41.28 Failure to pay tax
41.29 Declaration of estimated taxes
41.30 Additional penalties
41.31 Assessments against taxpayer
41.32 Refund applications
41.33 Amended returns
41.34 Examination of records and other documents and persons
41.35 Credits
41.36 Reckless violations; penalties
41.97 Collection of tax after termination of chapter
41.98 Savings clause
41.99 Penalty
Cross-reference:
Annual Motor Vehicle License Tax, see Ch. 42