CHAPTER 891
Earned Income Tax Regulations Effective Beginning January 1, 2016
891.01   Authority to levy tax; purposes of tax; rate.
891.02   Effective date.
891.03   Definitions.
891.04   Income subject to tax for individuals.
891.05   Collection at source.
891.06   Income subject to net profit tax.
891.07   Declaration of estimated tax.
891.08   Credit for tax paid.
891.09   Annual return.
891.10   Penalty, interest, fees and charges.
891.11   Audit
891.12   Rounding.
891.13   Authority and powers of the Tax Administrator.
891.14   Confidentiality.
891.141   Background check.
891.15   Fraud
891.16   Opinion of the Tax Administrator.
891.17   Assessment; appeal based on presumption of delivery.
891.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
891.19   Actions to recover; statute of limitations.
891.20   Adoption of rules.
891.21   Mandatory registration.
891.22   Landlord reporting.
891.23   Returned payments from banks.
891.24   Collection of tax after termination of chapter.
891.25   Savings clause.
891.26   Filing net profit return through State Department of Taxation.
891.27   Definitions.
891.28   Alternate apportionment.
891.29   Distribution to municipal corporation.
891.30   Confidentiality and state reporting requirement.
891.31   Taxpayer reporting requirement.
891.32   Electronic filing.
891.33   Consolidated returns.
891.34   Interest.
891.35   Declaration of estimated tax.
891.36   Penalties.
891.37   Assessments.
891.38   Refunds.
891.39   Amended returns.
891.40   Authority of the Tax Commissioner.
891.41   Tax credit.
891.42   Violations.
891.99   Penalty.
   CROSS REFERENCES
   Earned income tax regulations effective through December 31, 2015 - see B.R. & T. Ch. 890