Part 3 - Income and Franchise
- Subpart 01 - Definitions and Miscellaneous (§§ 3-01-01-100 — 3-01-13-104)
- Subpart 02 - Gross Income (§§ 3-02-01-100 — 3-02-19-102)
- Subpart 03 - Exclusions from Gross Income (§§ 3-03-02-100 — 3-03-09-105)
- Subpart 04 - Adjustments to Gross Income (§§ 3-04-01-100 — 3-04-02-106)
- Subpart 05 - Business Deductions General (§§ 3-05-01-100 — 3-05-09-109)
- Subpart 06 - Losses (§§ 3-06-01-100 — 3-06-02-109)
- Subpart 07 - Individuals (§§ 3-07-01-100 — 3-07-04-107)
- Subpart 08 - Corporations (§§ 3-08-01-100 — 3-08-08-103)
- Subpart 09 - Partnerships (§§ 3-09-1-100 — 3-09-1-107)
- Subpart 10 - Other Entities and Miscellaneous (§§ 3-10-01-100 — 3-10-05-107)
- Subpart 11 - Withholding (§§ 3-11-01-100 — 3-11-23-205)
- Subpart 12 - Franchise Tax (§§ 3-12-01-100 — 3-12-01-104)