CHAPTER 183
Income Tax Rules and Regulations
183.01   Definitions.
183.02   Commencement and duration of the tax.
183.03   Imposition of tax - resident employees.
183.04   Imposition of tax - non-residents.
183.05   Imposition of tax, net business profits - residents.
183.06   Imposition of tax, net business profits - non-residents.
183.07   Imposition of tax, net business profits - corporations.
183.08   Business allocation percentage.
183.09   On what earnings or net profits tax first levied.
183.10   Fiscal years.
183.11   Net business profits.
183.12   Reconciliation with Federal return.
183.13   Return and payment of tax.
183.14   Collection at source.
183.15   Returns of tax withheld and payment.
183.16   Limitation on credit for tax paid at source.
183.17   Status and liability of employers.
183.18   Declarations.
183.19   Payment of tax installments.
183.20   Records to be kept by employers and taxpayers.
183.21   Collection of deficiencies; allowance of credit for overpayment.
183.22   Collection of unpaid taxes.
183.23   Identification required.
183.24   Applicability.
183.25   Savings clause.
183.26   Split payrolls.
183.27   Withholding statements.
183.28   Vacation pay.
183.29   Off-sets.
183.30   Edgerton Job Creation Income Tax Incentive Program.