Chapter 02 - Accounting Periods
- Section 35-3-01-02-100
- Section 35-3-01-02-101
- Section 35-3-01-02-102
- Section 35-3-01-02-103
- Section 35-3-01-02-104
- Section 35-3-01-02-105
- Section 35-3-01-02-106 - Reserved
- Section 35-3-01-02-200 - Short Period as a Result of Change in Accounting Period
- Section 35-3-01-02-201 - Reserved
- Section 35-3-01-02-300 - Cash Method (Receipts and Disbursements)
- Section 35-3-01-02-301
- Section 35-3-01-02-302 - Reserved
- Accrual Method (§§ 3-01-02-400 — 3-01-02-401)