CHAPTER 39A: MUNICIPAL INCOME TAX REGULATIONS
EFFECTIVE BEGINNING JANUARY 1, 2016
Section
   39A.01   Authority to levy tax; purpose of tax
   39A.02   Definitions
   39A.03   Imposition of tax
   39A.04   Collection at source
   39A.05   Annual return; filing
   39A.06   Credit for tax paid to other municipalities
   39A.07   Estimated taxes
   39A.08   Rounding of amounts
   39A.09   Requests for refunds
   39A.10   Second municipality imposing tax after time period allowed for refund
   39A.11   Amended returns
   39A.12   Limitations
   39A.13   Audits
   39A.14   Service of assessment
   39A.15   Administration of claims
   39A.16   Tax information confidential
   39A.17   Fraud
   39A.18   Interest and penalties
   39A.19   Authority of Tax Administrator; verification of information
   39A.20   Request for opinion of the Tax Administrator
   39A.21   Board of Tax Review
   39A.22   Authority to create rules and regulations
   39A.23   Rental and leased property
   39A.24   Savings clause
   39A.25   Collection of tax after termination of chapter
   39A.26   Adoption of RITA rules and regulations
 
   39A.99   Violations; penalties