Section
39A.01 Authority to levy tax; purposes of tax; rate
39A.02 Effective date
39A.03 Definitions
39A.04 Income subject to tax for individuals
39A.05 Collection at source
39A.06 Income subject to net profit tax
39A.07 Declaration of estimated tax
39A.08 Credit for tax paid
39A.09 Annual return
39A.10 Penalty, interest, fees and charges
39A.11 Audit
39A.12 Rounding
39A.13 Authority and powers of the Tax Administrator
39A.14 Confidentiality
39A.15 Fraud
39A.16 Opinion of the Tax Administrator
39A.17 Assessment; appeal based on presumption of delivery
39A.18 Local Board of Tax Review; appeal to local Board of Tax Review
39A.19 Actions to recover; statute of limitations
39A.20 Adoption of rules
39A.21 Collection service fee for unpaid income tax
39A.97 Collection of tax after termination of chapter
39A.98 Savings clause
39A.99 Violations; penalty