194.01 Authority to levy tax; purpose of tax.
194.02 Definitions.
194.03 Imposition of tax.
194.04 Collection at source.
194.05 Annual return; filing.
194.06 Credit for tax paid.
194.07 Estimated taxes.
194.08 Rounding of amounts.
194.09 Requests for refunds.
194.10 Second municipality imposing tax after time period allowed for refund.
194.11 Amended returns.
194.12 Limitations.
194.13 Audits.
194.14 Service of assessment.
194.15 Administration of claims.
194.16 Tax information confidential
194.17 Fraud.
194.18 Interest and penalties.
194.19 Authority of Tax Administrator; verification of information.
194.20 Request for opinion of the Tax Administrator.
194.21 Board of Tax Review.
194.22 Authority to create rules and regulations.
194.23 (Removed).
194.24 Savings clause.
194.25 Collection of tax after termination of chapter.
194.26 Adoption of RITA rules and regulations.
194.27 Correspondence from the Tax Administrator.
Effective for Tax Years Beginning on or After January 1, 2018
194.80 Filing Net Profit Taxes; Election to be subject to Sections 194.80 to 194.95.
194.81 Definitions.
194.82 Applicability; taxable situs; apportionment.
194.83 Certification of amounts to be paid to municipalities.
194.84 Information provided to tax administrators; confidentiality.
194.841 Web portal information sharing.
194.85 Filing of annual return; remittance; disposition of funds.
194.851 Electronic filing.
194.86 Consolidated returns.
194.87 Failure to pay tax.
194.88 Declaration of estimated taxes.
194.89 Additional penalties.
194.90 Assessments against taxpayer.
194.91 Refund applications.
194.92 Amended returns.
194.93 Examination of records and other documents and persons.
194.94 Credits.
194.95 Reckless violations; penalties.
194.99 Violations; penalties.
CROSS REFERENCES
Income Tax Regulations Effective Through December 31, 2015, see ADM. Chap. 191