Chapter 71. Income and franchise taxes for state and local revenues.
- 71.01 Definitions.
- 71.02 Imposition of tax.
- 71.03 Filing returns; certain claims.
- 71.04 Situs of income; allocation and apportionment.
- 71.05 Income computation.
- 71.06 Rates of taxation.
- 71.07 Credits.
- 71.08 Minimum tax.
- 71.09 Payment of estimated taxes.
- 71.10 General provisions.
- 71.12 Conformity.
- 71.122 Definition.
- 71.125 Imposition of tax.
- 71.13 Filing returns.
- 71.14 Situs of income.
- 71.15 Income computation.
- 71.16 Allocation of modifications.
- 71.17 General provisions.
- 71.19 Conformity.
- 71.195 Definition.
- 71.20 Filing returns.
- 71.21 Computation.
- 71.22 Definitions.
- 71.23 Imposition of tax.
- 71.24 Filing returns; extensions; payment of tax.
- 71.25 Situs of income; allocation and apportionment.
- 71.255 Combined reporting.
- 71.26 Income computation.
- 71.265 Previously exempt corporations; basis and depreciation.
- 71.27 Rates of taxation.
- 71.275 Rate changes.
- 71.28 Credits.
- 71.29 Payments of estimated taxes.
- 71.30 General provisions.
- 71.32 Conformity.
- 71.33 Intent.
- 71.34 Definitions.
- 71.35 Imposition of additional tax on tax-option corporations.
- 71.36 Tax-option items.
- 71.362 Situs of income.
- 71.365 General provisions.
- 71.37 Conformity.
- 71.38 Definition.
- 71.385 Determination of cost.
- 71.39 Imposition of tax.
- 71.40 Filing of returns.
- 71.42 Definitions.
- 71.43 Imposition of tax.
- 71.44 Filing returns; extensions; payment of tax.
- 71.45 Income computation.
- 71.46 Rates of taxation.
- 71.47 Credits.
- 71.48 Payments of estimated taxes.
- 71.49 General provisions.
- 71.51 Purpose.
- 71.52 Definitions.
- 71.53 Filing claims.
- 71.54 Computation of credit.
- 71.55 General provisions.
- 71.57 Purpose.
- 71.58 Definitions.
- 71.59 Filing claims.
- 71.60 Computation.
- 71.61 General provisions.
- 71.613 Farmland preservation credit, 2010 and beyond.
- 71.63 Definitions.
- 71.64 Employers required to withhold.
- 71.65 Filing returns or reports.
- 71.66 Employee exemption certificates.
- 71.67 General provisions.
- 71.68 Definitions.
- 71.69 Capital stock transfers.
- 71.70 Rents or royalties.
- 71.71 Wages.
- 71.72 Statement of nonwage payments.
- 71.73 General provisions.
- 71.738 Definitions.
- 71.74 Department audits, additional assessments and refunds.
- 71.75 Claims for refund.
- 71.76 Internal revenue service and other state adjustments.
- 71.77 Statutes of limitations, assessments and refunds; when permitted.
- 71.775 Withholding from nonresident members of pass-through entities.
- 71.78 Confidentiality provisions.
- 71.80 General administrative provisions.
- 71.805 Tax avoidance transactions voluntary compliance program.
- 71.81 Disclosing reportable transactions.
- 71.82 Interest.
- 71.83 Penalties.
- 71.84 Addition to the tax.
- 71.85 General provisions.
- 71.87 Definition.
- 71.88 Time for filing an appeal.
- 71.89 Appeal procedures.
- 71.90 Depositing contested amounts.
- 71.91 Collection provisions.
- 71.92 Compromises.
- 71.93 Setoffs for other state agencies.
- 71.935 Setoffs for municipalities and counties.
- 71.94 Penalties.