CHAPTER 101:  INCOME TAX REGULATIONS EFFECTIVE BEGINNING JANUARY 1, 2016
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