Chapter 235 - INCOME TAX LAW

  1. Subchapter 1 - GENERAL PROVISIONS (§ 18-235-1 to 18-235-20.5-01)
  2. Subchapter 2 - DIVISION OF INCOME FOR TAX PURPOSES (§ 18-235-21-01 to 18-235-38.5-02)
  3. Subchapter 3 - INDIVIDUAL INCOME TAX LAW (§ 18-235-51 to 18-235-67)
  4. Subchapter 4 - CORPORATION INCOME TAX (§ 18-235-71 to 18-235-72)
  5. Subchapter 5 - RESERVED
  6. Subchapter 6 - RETURNS AND PAYMENTS; ADMINISTRATION (§ 18-235-92 to 18-235-122)

Current through October, 2021

Notes

Chapter 235 of Title 18, Administrative Rules, is based substantially upon Regulation 79-1(N) of the Department of Taxation [Eff 1/1/78; R 2/16/82], Regulation 79-2(N) of the Department of Taxation [Eff 1/7/78; R 2/16/82], Regulation 79-3(N) of the Department of Taxation [Eff 7/1/80; R 2/16/82].

The rules implement the statute and may not reflect recent changes in the statute.

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