Section
General Provisions
101.01 Authority to levy tax; purposes of tax; rate
101.02 Effective date
101.03 Definitions
101.04 Income subject to tax for individuals
101.05 Collection at source
101.06 Income subject to net profit tax
101.07 Declaration of estimated tax
101.08 Credit for tax paid
101.09 Annual return
101.10 Penalty, interest, fees and charges
101.11 Audit
101.12 Rounding
101.13 Authority and powers of the Tax Administrator
101.14 Confidentiality
101.15 Fraud
101.16 Opinion of the Tax Administrator
101.17 Assessment; appeal based on presumption of delivery
101.18 Local Board of Tax Review; appeal to Local Board of Tax Review
101.19 Actions to recover; statute of limitations
101.20 Adoption of rules
101.21 Gateway regulations
Landlord Reporting; Tenant Registration
101.30 Landlord reporting and tenant registration
Taxpayer Bill of Rights; Tax Division Responsibilities
101.40 Taxpayer Bill of Rights; Tax Division responsibilities
101.97 Collection of tax after termination of chapter
101.98 Savings clause
101.99 Violations; penalty