Chapter 235 - INCOME TAX LAW
- Subchapter 1 - GENERAL PROVISIONS (§ 18-235-1 to 18-235-20.5-01)
- Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES (§ 18-235-21-01 to 18-235-38.5-02)
- Subchapter 3 - INDIVIDUAL INCOME TAX LAW (§ 18-235-51 to 18-235-67)
- Subchapter 4 - CORPORATION INCOME TAX (§ 18-235-71 to 18-235-72)
- Subchapter 5 - RESERVED
- Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION (§ 18-235-92 to 18-235-122)
Current through October, 2021
The rules implement the statute and may not reflect recent changes in the statute.
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