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
99.23 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