Subchapter 2 - Imposition of Tax
- § 26-51-201 - Individuals, trusts, and estates.
- § 26-51-202
- § 26-51-203 - Fiduciaries.
- § 26-51-204 - Railroads and public utilities.
- § 26-51-205 - Corporations -- Work Force 2000 Development Fund.
- § 26-51-206 - Commercial ventures by churches -- Exceptions.
- § 26-51-207 - Income tax surcharge.