Chapter 301 - FILING RETURN AND PAYMENT OF TAX
- Rule 701-301.1 - Who must file
- Rule 701-301.2 - Time and place for filing
- Rule 701-301.3 - Form for filing
- Rule 701-301.4 - Filing status
- Rule 701-301.5 - Payment of tax
- Rule 701-301.6 - Minimum tax
- Rule 701-301.7 - Tax on lump-sum distributions
- Rule 701-301.8 - State income tax limited to taxpayer's net worth immediately before the distressed sale
- Rule 701-301.9 - Special tax computation for all low-income taxpayers except single taxpayers
- Rule 701-301.10 - Election to report excess income from sale or exchange of livestock due to drought in the next tax year
- Rule 701-301.11 - Forgiveness of tax for an individual whose federal income tax was forgiven because the individual was killed outside the United States due to military or terroristic action
- Rule 701-301.12 - Tax benefits for persons in the armed forces deployed outside the United States and for certain other persons serving in support of those forces
- Rule 701-301.13 - Reserved
- Rule 701-301.14 - Tax benefits for persons serving in support of the Bosnia-Herzegovina hazardous duty area
- Rule 701-301.15 - Special tax computation for taxpayers who are 65 years of age or older