Title V - INDIVIDUAL
- Chapter 38 - ADMINISTRATION (Rule 701-38.1 to 701-38.19)
- Chapter 39 - FILING RETURN AND PAYMENT OF TAX (Rule 701-39.1 to 701-39.15)
- Chapter 40 - DETERMINATION OF NET INCOME (Rule 701-40.1 to 701-40.86)
- Chapter 41 - DETERMINATION OF TAXABLE INCOME (Rule 701-41.1 to 701-41.13)
- Chapter 42 - ADJUSTMENTS TO COMPUTED TAX AND TAX CREDITS (Rule 701-42.1 to 701-42.57)
- Chapter 43 - ASSESSMENTS AND REFUNDS (Rule 701-43.1 to 701-43.8)
- Chapter 44 - PENALTY AND INTEREST (Rule 701-44.1 to 701-44.5)
- Chapter 45 - PARTNERSHIPS (Rule 701-45.1 to 701-45.4)
- Chapter 46 - WITHHOLDING (Rule 701-46.1 to 701-46.10)
- Chapter 47 - Reserved
- Chapter 48 - COMPOSITE RETURNS (Rule 701-48.1 to 701-48.9)
- Chapter 49 - ESTIMATED INCOME TAX FOR INDIVIDUALS (Rule 701-49.1 to 701-49.7)
- Chapter 50 - APPORTIONMENT OF INCOME FOR RESIDENT SHAREHOLDERS OF S CORPORATIONS (Rule 701-50.1 to 701-50.10)
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.