Subpart 01 - Definitions and Miscellaneous
- Chapter 01 - Definitions (§ 35-3-01-01-100 to 35-3-01-01-111)
- Chapter 02 - Accounting Periods (§ 35-3-01-02-100 to 35-3-01-02-302)
- Chapter 03 - Accounting Basis and Methods (§ 35-3-01-03-100 to 35-3-01-03-108)
- Chapter 04 - Inventories (§ 35-3-01-04-100 to 35-3-01-04-102)
- Chapter 05 - Hobby Losses (§ 35-3-01-05-100 to 35-3-01-05-102)
- Chapter 06 - Period When Deduction Taken (§ 35-3-01-06-100 to 35-3-01-06-105)
- Chapter 07 - Installment Sales (§ 35-3-01-07-100 to 35-3-01-07-102)
- Chapter 08 - Contractors (§ 35-3-01-08-100 to 35-3-01-08-102)
- Chapter 09 - Income Averaging (§ 35-3-01-09-100 to 35-3-01-09-102)
- Chapter 10 - Statute of Limitations (§ 35-3-01-10-100 to 35-3-01-10-104)
- Chapter 11 - Extension of Time to File (§ 35-3-01-11-100 to 35-3-01-11-103)
- Chapter 12 - Credit for Income Tax Paid to Another State (§ 35-3-01-12-100 to 35-3-01-12-106)
- Chapter 13 - Reporting or Changing Elections-Change in Reporting Methods (§ 35-3-01-13-100 to 35-3-01-13-104)
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.
No prior version found.