CHAPTER 187
Income Tax Effective January 1, 2020
187.01   Authority to levy tax; purposes of tax; rate.
187.011   Authority to levy tax.
187.012   Purposes of tax; rate.
187.013   Allocation of funds.
187.014   Statement of procedural history; state mandated changes to Municipal Income Tax.
187.02   Effective date.
187.03   Definitions.
187.04   Income subject to tax for individuals.
187.041   Determining municipal taxable income for individuals.
187.042   Domicile.
187.05   Collection at source.
187.051   Collection at source; with- holding from qualifying wages.
187.052   Collection at source; occasional entrant.
187.06   Income subject to net profit tax.
187.061   Determining municipal taxable income for taxpayers who are not individuals.
187.062   Net profit; income subject to net profit tax; alternative apportionment.
187.063   Consolidated federal income tax return.
187.07   Declaration of estimated tax.
187.08   Credit for tax paid.
187.081   Credit for tax paid to other municipalities.
187.082   Credit for tax beyond statute for obtaining refund.
187.09   Annual return.
187.091   Return and payment of tax.
187.094   Extension of time to file.
187.095   Amended returns.
187.096   Refunds.
187.10   Penalty, interest, fees, and charges.
187.11   Audit.
187.13   Authority and powers of the Tax Administrator.
187.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.
187.132   Authority of Tax Administrator; compromise of claim and payment over time.
187.133   Authority of Tax Administrator; right of examine.
187.134   Authority of Tax Administrator; requiring identifying information.
187.14   Confidentiality.
187.15   Fraud.
187.17   Assessment; appeal based on presumption of delivery.
187.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
187.19   Actions to recover; statute of limitations.
187.20   Adoption of rules.
187.22   Returns by landlords, condominium associations and other organizations.
187.30   Contract provisions.
187.97   Collection of tax after termination of chapter.
187.98   Savings clause.
187.99   Violations; penalty.