Chapter
Income and Franchise Taxes
- Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions.6 sections§§ 47-1801.01 · 47-1801.01a · 47-1801.02 · 47-1801.03 · 47-1801.04 · 47-1801.05
- Exempt Organizations.4 sections§§ 47-1802.01 · 47-1802.02 · 47-1802.03 · 47-1802.04
- Net Income, Gross Income and Exclusions Therefrom, and Deductions.3 sections§§ 47-1803.01 · 47-1803.02 · 47-1803.03
- Accounting Periods, Installment Sales, and Inventories.7 sections§§ 47-1804.01 · 47-1804.02 · 47-1804.03 · 47-1804.04 · 47-1804.05 · 47-1804.06 · 47-1804.07
- Tax on Estates and Trusts.10 sections§§ 47-1809.01 · 47-1809.02 · 47-1809.03 · 47-1809.04 · 47-1809.05 · 47-1809.06 · 47-1809.07 · 47-1809.08 · 47-1809.09 · 47-1809.10
- Returns.6 sections§§ 47-1805.01 · 47-1805.02 · 47-1805.02a · 47-1805.03 · 47-1805.04 · 47-1805.05
- Tax on Residents and Nonresidents.27 sections§§ 47-1806.01 · 47-1806.02 · 47-1806.03 · 47-1806.04 · 47-1806.05 · 47-1806.06 · 47-1806.07 · 47-1806.08 · 47-1806.08a · 47-1806.08b · 47-1806.08c · 47-1806.08d · 47-1806.08e · 47-1806.08f · 47-1806.08g · 47-1806.09 · 47-1806.09a · 47-1806.09b · 47-1806.09c · 47-1806.09d · 47-1806.09e · 47-1806.09f · 47-1806.10 · 47-1806.11 · 47-1806.12 · 47-1806.13 · 47-1806.14
- Tax on Corporations and Financial Institutions.13 sections§§ 47-1807.01 · 47-1807.02 · 47-1807.02a · 47-1807.03 · 47-1807.04 · 47-1807.05 · 47-1807.06 · 47-1807.07 · 47-1807.08 · 47-1807.09 · 47-1807.10 · 47-1807.11 · 47-1807.12
- Job Growth Tax Credit.6 sections§§ 47-1807.51 · 47-1807.52 · 47-1807.53 · 47-1807.54 · 47-1807.55 · 47-1807.56
- Tax on Unincorporated Businesses.14 sections§§ 47-1808.01 · 47-1808.02 · 47-1808.03 · 47-1808.03a · 47-1808.04 · 47-1808.05 · 47-1808.06 · 47-1808.06a · 47-1808.07 · 47-1808.08 · 47-1808.09 · 47-1808.10 · 47-1808.11 · 47-1808.12
- Purpose of Chapter and Allocation and Apportionment.9 sections§§ 47-1810.01 · 47-1810.02 · 47-1810.03 · 47-1810.04 · 47-1810.05 · 47-1810.06 · 47-1810.07 · 47-1810.08 · 47-1810.09
- Bases.4 sections§§ 47-1811.01 · 47-1811.02 · 47-1811.03 · 47-1811.04
- Assessment and Collection; Time of Payment.21 sections§§ 47-1812.01 · 47-1812.02 · 47-1812.03 · 47-1812.04 · 47-1812.05 · 47-1812.06 · 47-1812.07 · 47-1812.08 · 47-1812.09 · 47-1812.10 · 47-1812.11 · 47-1812.11a · 47-1812.11b · 47-1812.11c · 47-1812.11d · 47-1812.12 · 47-1812.13 · 47-1812.14 · 47-1812.15 · 47-1812.16 · 47-1812.17
- Penalties and Interest.7 sections§§ 47-1813.01 · 47-1813.02 · 47-1813.03 · 47-1813.04 · 47-1813.05 · 47-1813.06 · 47-1813.07
- Licenses.10 sections§§ 47-1814.01 · 47-1814.01a · 47-1814.02 · 47-1814.03 · 47-1814.04 · 47-1814.05 · 47-1814.06 · 47-1814.07 · 47-1814.08 · 47-1814.09
- Appeal.1 section§§ 47-1815.01
- Rules and Regulations.3 sections§§ 47-1816.01 · 47-1816.02 · 47-1816.03
- Qualified High Technology Companies.10 sections§§ 47-1817.01 · 47-1817.01a · 47-1817.02 · 47-1817.03 · 47-1817.04 · 47-1817.05 · 47-1817.06 · 47-1817.07 · 47-1817.07a · 47-1817.08
- Qualified Social Electronic Commerce Companies.8 sections§§ 47-1818.01 · 47-1818.02 · 47-1818.03 · 47-1818.04 · 47-1818.05 · 47-1818.06 · 47-1818.07 · 47-1818.08