APPENDIX RULES AND REGULATIONS TO COMPLEMENT INCOME TAX ORDINANCE 1973-7-14

Article

   I.   Purpose

   II.   Definitions

   III.   Imposition of tax

   IV.   Effective period of tax

   V.   Return and payment of the tax

   VI.   Collection of tax at the source

   VII.   Declarations

   VIII.   Duties of the Tax Commissioner

   IX.   Examination of books and records; information so obtained confidential; penalty

   X.   Interest and penalties

   XI.   Collection of unpaid taxes and refund of overpayments

   XII.   Violations; penalties

   XIII.   Board of Review or appellate authority

   XIV.   Credit allowed for tax paid in another municipality

   XV.   Saving clause

   XVI.   Collection of tax after termination of ordinance

   XVII.   Amendments and supplements