Chapter 18 - INCOME AND FRANCHISE TAXES
- Subchapter I - REPEAL OF PRIOR INCOME TAX LAW AND APPLICABILITY OF SUBCHAPTER; GENERAL DEFINITIONS (§§ 47-1801.01 — 47-1801.05)
- Subchapter II - EXEMPT ORGANIZATIONS (§§ 47-1802.01 — 47-1802.04)
- Subchapter III - NET INCOME, GROSS INCOME AND EXCLUSIONS THEREFROM, AND DEDUCTIONS (§§ 47-1803.01 — 47-1803.03)
- Subchapter IV - ACCOUNTING PERIODS, INSTALLMENT SALES, AND INVENTORIES (§§ 47-1804.01 — 47-1804.07)
- Subchapter V - RETURNS (§§ 47-1805.01 — 47-1805.05)
- Subchapter VI - TAX ON RESIDENTS AND NONRESIDENTS (§§ 47-1806.01 — 47-1806.16)
- Subchapter VII - TAX ON CORPORATIONS AND FINANCIAL INSTITUTIONS (§§ 47-1807.01 — 47-1807.15)
- Subchapter VII-A - JOB GROWTH TAX CREDIT (§§ 47-1807.51 — 47-1807.56)
- Subchapter VII_B - WHEELCHAIR-ACCESSIBLE VEHICLE TAX CREDIT. (§§ 47-1807.61 — 47-1807.66)
- Subchapter VIII - TAX ON UNINCORPORATED BUSINESSES (§§ 47-1808.01 — 47-1808.15)
- Subchapter IX - TAX ON ESTATES AND TRUSTS (§§ 47-1809.01 — 47-1809.10)
- Subchapter X - PURPOSE OF CHAPTER AND ALLOCATION AND APPORTIONMENT (§§ 47-1810.01 — 47-1810.09)
- Subchapter XI - BASES (§§ 47-1811.01 — 47-1811.04)
- Subchapter XII - ASSESSMENT AND COLLECTION; TIME OF PAYMENT (§§ 47-1812.01 — 47-1812.17)
- Subchapter XIII - PENALTIES AND INTEREST (§§ 47-1813.01 — 47-1813.07)
- Subchapter XIV - LICENSES (§§ 47-1814.01 — 47-1814.09)
- Subchapter XV - APPEAL (§ 47-1815.01)
- Subchapter XVI - RULES AND REGULATIONS (§§ 47-1816.01 — 47-1816.03)
- Subchapter XVII - QUALIFIED HIGH TECHNOLOGY COMPANIES (§§ 47-1817.01 — 47-1817.08)
- Subchapter XVIII - QUALIFIED SOCIAL ELECTRONIC COMMERCE COMPANIES (§§ 47-1818.01 — 47-1818.08)