CHAPTER 110: INCOME TAX
Section
   110.01   Authority to levy tax; purposes of tax; rate
   110.02   Effective date
   110.03   Definitions
   110.04   Income subject to tax for individuals
   110.05   Collection at source
   110.06   Income subject to net profit tax
   110.07   Declaration of estimated tax
   110.08   Credit for tax paid
   110.09   Annual return
   110.10   Penalty, interest, fees and charges
   110.11   Audit
   110.12   Rounding
   110.13   Authority and powers of the Tax Administrator
   110.14   Confidentiality
   110.15   Fraud
   110.16   Opinion of the Tax Administrator
   110.17   Assessment; appeal based on presumption of delivery
   110.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   110.19   Actions to recover; statute of limitations
   110.20   Adoption of rules
   110.97   Collection of tax after termination of chapter
   110.98   Savings clause
 
   110.99   Violations; penalty