CHAPTER 196
Filing Net Profit Taxes

196.01   Filing net profit taxes; election to be subject to provisions of chapter.

196.02   Definitions.

196.03   Applicability; taxable situs; apportionment.

196.04   Information provided to tax administrators; confidentiality.

196.05   Filing of annual return; remittance; disposition of funds.

196.06   Electronic filing.

196.07   Consolidated returns.

196.08   Failure to pay tax.

196.09   Declaration of estimated taxes.

196.10   Additional penalties.

196.11   Assessments against taxpayer.

196.12   Refund applications.

196.13   Amended returns.

196.14   Examination of records and other documents and persons.

196.15   Credits.

196.16   Reckless violations; penalties.