ARTICLE 345
Income Tax
 
345.01   Definitions.
345.02   Imposition of tax.
345.03   Declaration and payment of tax.
345.04   Collection at source.
345.05   Administration; powers and duties of Tax Officer.
345.06   Suit for collection of tax.
345.07   Interest and penalties.
345.08   Payment under protest and refunds.
345.09   Rules and regulations.
345.10   Collection cost for delinquent taxpayers.
345.11   Exemptions and credits.
345.99   Penalty.
 
CROSS REFERENCES
Delinquent tax collection costs - see ADM. 125.03