183.01 Definitions.
183.02 Commencement of the tax.
183.03 Imposition of tax; residents.
183.04 Business loss offset.
183.05 Imposition of tax; nonresidents.
183.06 Net profits; resident businesses.
183.07 Net profits; nonresident business.
183.08 Net business profits; corporations.
183.09 Business allocation percentage.
183.10 Tax first levied on earnings or net profit.
183.11 Fiscal years.
183.12 Net business profits.
183.13 Reconciliation with federal return.
183.14 Return and payment of tax.
183.15 Collection at source.
183.16 Returns of tax withheld and payment.
183.17 Limitation on credit for tax paid at source.
183.18 Status and liability of employers.
183.19 Declarations.
183.20 Payment of tax installments.
183.21 Reciprocity provision credit for tax paid to other municipalities.
183.22 Inquisitorial powers of the City Tax Administrator.
183.23 Records to be kept by employers and taxpayers.
183.24 Collection of deficiencies; allowance of credit for over-payment.
183.25 Penalty for divulging confidential information.
183.26 Interest and penalties.
183.27 Collection of unpaid taxes and refunds of overpayments.
183.28 Board of Review.
183.29 Applicability.
183.30 Separability of provisions.
183.31 Consolidated returns.
183.32 Split payrolls.
183.33 Withholding statements.
183.34 Vacation pay.
183.99 Penalty.