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