CHAPTER 35: INCOME TAX

Section

   35.01   Authority to levy tax; purpose of tax

   35.02   Definitions

   35.03   Imposition of tax

   35.04   Collection at source

   35.05   Annual return; filing

   35.06   Credit for tax paid to other municipalities

   35.07   Estimated taxes

   35.08   Rounding of amounts

   35.09   Requests for refunds

   35.10   Second municipality imposing tax after time period allowed for refund

   35.11   Amended returns

   35.12   Limitations

   35.13   Audits

   35.14   Service of assessment

   35.15   Administration of claims

   35.16   Tax information confidential

   35.17   Fraud

   35.18   Interest and penalties

   35.19   Authority of Tax Administrator; verification of information

   35.20   Request for opinion of Tax Administrator

   35.21   Board of Tax Review

   35.22   Authority to create rules and regulations

   35.23   Rental and leased property

   35.24   Savings clause

   35.25   Collection of tax after termination of chapter

   35.26   Adoption of RITA rules and regulations

   35.99   Penalty