CHAPTER 891
Municipal Income Tax for Taxable Years
Beginning with Taxable Year 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.
891.15   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.
891.97   Collection after termination of chapter.
891.98   Savings clause.
891.99   Violations; penalty.