Subchapter 8 - TAX RETURNS
- Section 26-51-801 - Returns by individuals - Definitions
- Section 26-51-802 - Partnership returns
- Section 26-51-803 - Fiduciary returns
- Section 26-51-804 - Corporation returns
- Section 26-51-805 - Consolidated corporate returns
- Section 26-51-806 - Filing returns - Time and place - Forms - Definitions
- Section 26-51-807 - Filing returns - Extensions of time
- Section 26-51-808 - Failure to file return or include income - Return or supplemental return
- Section 26-51-809 - Receipts for taxes
- Section 26-51-810 - Forms provided to tax practitioners
- Section 26-51-811 - Information at source as to recipients of income
- Section 26-51-812 - Withholding tax at source
- Section 26-51-813 - Reports and returns - Confidentiality - Exceptions
- Section 26-51-814 - Reports and returns - Preservation and destruction
- Section 26-51-815 - Computing capital gains and losses - Definitions
- Section 26-51-816 - Signature document
- Section 26-51-817 - Filing returns - Limited liability company