Chapter 2 - Income Taxation
- 67-2-101 - Chapter definitions.
- 67-2-102 - Imposition, rate and collection of tax.
- 67-2-103 - Tax for state purposes only.
- 67-2-104 - Exemptions.
- 67-2-105 - Back assessments prohibited.
- 67-2-106 - List of stockholders.
- 67-2-107 - Returns generally.
- 67-2-108 - Confidentiality of returns.
- 67-2-109 - Brokers Liability for return and tax.
- 67-2-110 - Fiduciaries Liability for return and tax.
- 67-2-111 - Foreign trust beneficiaries Liability for return and tax.
- 67-2-112 - Date tax due Member of armed forces serving during period of hostilities.
- 67-2-113 - Powers of commissioner Assistants.
- 67-2-114 - Interest and penalties Armed forces exclusion Assessment or collection of tax or liability.
- 67-2-115 - Determination of tax by commissioner.
- 67-2-116 - Distress warrant.
- 67-2-117 - Commissioner Payment of revenue to comptroller of the treasury.
- 67-2-118 - Disposition of proceeds from penalties.
- 67-2-119 - Disposition of revenue.
- 67-2-120 - Taxpayer remedies.
- 67-2-121 - Violations Criminal penalties.
- 67-2-122 - Taxes paid on out-of-state shares of Subchapter S corporation.