CHAPTER 183
Income Tax Rules and Regulations
183.01   Definitions.
183.02   Effective period; duration of tax.
183.03   Imposition of tax.
183.04   Net business profits.
183.05   Business allocation percentage.
183.06   On what earning or net profits tax first levied.
183.07   Fiscal years.
183.08   Reconciliation with Federal return.
183.09   Return and payment of tax.
183.10   Collection at source.
183.11   Returns of tax withheld and payment.
183.12   Limitation on credit for tax paid at source.
183.13   Status and liability of employers.
183.14   Declarations.
183.15   Payment of tax installments.
183.16   Records to be kept by employers and taxpayers.
183.17   Collection of deficiencies; allowance of credit for overpayment.
183.18   Collection of unpaid taxes.
183.19   Identification required upon examining records.
183.20   Application.
183.21   Split-payrolls.
183.22   Withholding statements.
183.23   Vacation pay.
183.99   Penalty.