CHAPTER 99:  INCOME TAX
Section
   99.01   Authority to levy tax; purpose of tax; rate
   99.02   Effective date
   99.03   Definitions
   99.04   Income subject to tax for individuals
   99.05   Collection at source
   99.06   Income subject to net profit tax
   99.07   Declaration of estimated tax
   99.08   Credit for tax paid
   99.09   Annual return
   99.10   Penalty, interest, fees and charges
   99.11   Audit
   99.12   Rounding
   99.13   Authority and powers of the Tax Administrator
   99.14   Confidentiality
   99.15   Fraud
   99.16   Opinion of the Tax Administrator
   99.17   Assessment; appeal based on presumption of delivery
   99.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   99.19   Actions to recover; statute of limitations
   99.20   Adoption of rules
   99.21   Filing net profit taxes; election to be subject to provisions of chapter
   99.22   Definitions applicable only to §§ 99.21 to 99.36
   99.23   Applicability; taxable situs; apportionment
   99.24   Information provided to Tax Administrators; confidentiality
   99.25   Filing of annual return; remittance; disposition of funds
   99.26   Electronic filing
   99.27   Consolidated returns
   99.28   Failure to pay tax
   99.29   Declaration of estimated taxes
   99.30   Additional penalties
   99.31   Assessments against taxpayer
   99.32   Refund applications
   99.33   Amended returns
   99.34   Examination of records and other documents and persons
   99.35   Credits
   99.36   Reckless violations; penalties
 
   99.97   Collection of tax after termination of chapter
   99.98   Savings clause
   99.99   Penalty