CHAPTER 37: MUNICIPAL INCOME TAX
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