Subchapter 3 - INDIVIDUAL INCOME TAX LAW
- Section 18-235-51 - Reserved
- Section 18-235-52 - Tax in case of joint return of spouses or the return of a surviving spouse
- Section 18-235-53 - Tax tables for individuals
- Section 18-235-54 - Exemptions
- Section 18-235-55 - Tax credits for resident taxpayers
- Section 18-235-55.5 - Reserved
- Section 18-235-55.6 - Reserved
- Section 18-235-55.7 - Income tax credit for low-income household renters
- Section 18-235-55.8 - Food/excise tax credit
- Section 18-235-61-01 - Deduction and withholding of income tax; in general
- Section 18-235-61-02 - Definitions
- Section 18-235-61-03 - Wages subject to withholding
- Section 18-235-61-04 - Services performed by employees within and without the State
- Section 18-235-61-05 - Payroll period
- Section 18-235-61-06 - Amount of tax to be withheld
- Section 18-235-61-07 - Additional withholding by agreement permissible
- Section 18-235-61-08 - Returns and statements; Forms HW-14, HW-2, and HW-3
- Section 18-235-61-09 - Withholding exemptions
- Section 18-235-61-10 - Employer's identification number
- Section 18-235-61-11 - Taxation district in which to file
- Section 18-235-61-12 - Statutory period
- Section 18-235-61-13 - Records
- Section 18-235-61-14 - Change of ownership; transfer of business; employer going out of business
- Section 18-235-62 to 18-235-65 - Reserved
- Section 18-235-66 - Further withholdings at source; crediting of withheld taxes
- Section 18-235-67 - Reserved