CHAPTER 181
Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of the tax.
181.04   Effective date.
181.05   Return and payment of tax.
181.06   Amended returns.
181.07   Collection at source.
181.08   Declarations.
181.09   Duties of the Tax Commissioner.
181.10   Examination of books and records.
181.11   Interest and penalties.
181.12   Collection of unpaid taxes.
181.13   Violations; penalties.
181.14   Board of Review.
181.15   Information by landlords.
181.16   Credit for tax paid to other municipalities.