Section
General Provisions
37.001 Effective date
37.002 Definitions
37.003 Adoption of rules
37.004 Mandatory registration
37.005 Rental and leased property
37.006 Collection of tax after termination of chapter
Authority to Levy Tax; Purposes of Tax; Rate
37.020 Authority to levy tax
37.021 Purpose of tax; rate
37.022 Allocation of funds
37.023 Statement of procedural history; state mandated changes to municipal income tax
Income Subject to Tax for Individuals
37.035 Determining municipal taxable income for individuals
37.036 Domicile
37.037 Exemption for member or employee of general assembly and certain judges
Collection at Source
37.050 Withholding from wages
37.051 Occasional entrant
Income Subject to Net Profit Tax
37.065 Net profit; income subject to net profit tax; alternative apportionment
37.066 Consolidated federal income tax return
37.067 Tax credit for business that foster new jobs in the state
37.068 Tax credits to foster job retention
37.069 Declaration of estimated tax
Credit for Tax Paid
37.080 Credit for tax paid to another city
37.081 Refundable credit for qualifying loss
37.082 Credit for person working in joint economic development district
37.083 Credit for tax beyond statute for obtaining refund
Annual Return
37.095 Returns and payment of tax
37.096 Return and payment of tax; individuals serving in combat zones
37.097 Use of State Business Gateway; types of filings authorized
37.098 Extension of time to file
37.099 Amended returns
37.100 Refunds
Fees and Charges
37.115 Penalty, interest, fees and charges
37.116 Audit
37.117 Rounding
Tax Administrator
37.130 Administrative powers of Tax Administrator
37.131 Compromise of claim and payment over time
37.132 Right to examine
37.133 Requiring identifying information
37.134 Opinion of Tax Administrator
Confidentiality and Fraud
37.145 Confidentiality
37.146 Fraud
Appeals
37.160 Assessment; appeal based on presumption of delivery
37.161 Board of Review; appeal to Board of Review
37.162 Actions to recover; statute of limitations
37.999 Penalty