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