CHAPTER 38A: INCOME TAX REGULATIONS EFFECTIVE THROUGH DECEMBER 31, 2015
Section
   38A.01   Purpose
   38A.02   Definitions
   38A.03   Imposition of tax
   38A.04   Effective period
   38A.05   Return; payment of tax
   38A.06   Collection at source
   38A.07   Declarations
   38A.08   Duties of the Administrator
   38A.09   Investigative powers of the Administrator; confidentiality of information
   38A.10   Interest and penalties
   38A.11   Collection of unpaid tax; refund of overpayment
   38A.12   Board of Review
   38A.13   Allocation of funds
   38A.14   [Reserved]
   38A.15   Collection of tax after termination of subchapter
   38A.16   Violations