Article 81-03 - Income Taxes and Privilege Taxes Based on Income

Chapter 81-03-01 - General Considerations [Superseded]
Chapter 81-03-01.1 - General Considerations (§§ 81-03-01.1-01 — 81-03-01.1-10)
Chapter 81-03-02 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries [Superseded]
Chapter 81-03-02.1 - Income Tax on Individuals, Estates, Trusts, and Fiduciaries (§§ 81-03-02.1-01 — 81-03-02.1-12.1)
Chapter 81-03-02.2 - Income Tax on Nonresident Individuals, Estates, Trusts, and Fiduciaries (§§ 81-03-02.2-01 — 81-03-02.2-04)
Chapter 81-03-03 - Income Tax Withholding [Superseded]
Chapter 81-03-03.1 - Income Tax Withholding (§§ 81-03-03.1-01 — 81-03-03.1-04)
Chapter 81-03-03.2 - New Jobs Credit From Withholding (§§ 81-03-03.2-01 — 81-03-03.2-04)
Chapter 81-03-04 - Estimated Tax (§§ 81-03-04-01 — 81-03-04-03)
Chapter 81-03-05 - Income Tax on Corporations [Superseded]
Chapter 81-03-05.1 - Income Tax on Corporations (§§ 81-03-05.1-01 — 81-03-05.1-08)
Chapter 81-03-05.2 - Water's Edge Method (§§ 81-03-05.2-01 — 81-03-05.2-08)
Chapter 81-03-05.3 - Worldwide Method of Reporting (§§ 81-03-05.3-01 — 81-03-05.3-03)
Chapter 81-03-05.4 - Federal Income Tax Deduction (§§ 81-03-05.4-01 — 81-03-05.4-05)
Chapter 81-03-05.5 - Deduction and Credit for Alternative Minimum Income Tax (§§ 81-03-05.5-01 — 81-03-05.5-02)
Chapter 81-03-06 - Exempt Organizations [Repealed]
Chapter 81-03-07 - Business and Corporation Privilege Tax
Chapter 81-03-08 - Vietnam Bonus Surtax [Repealed]
Chapter 81-03-09 - Division of Income (§§ 81-03-09-01 — 81-03-09-39)
Chapter 81-03-09.1 - Division of Income for Financial Institutions (§§ 81-03-09.1-01 — 81-03-09.1-06)
Chapter 81-03-09.2 - SALES FACTOR WEIGHTING ELECTION (§§ 81-03-09.2-01 — 81-03-09.2-06)
Chapter 81-03-10 - Voluntary Contributions (§§ 81-03-10-01 — 81-03-10-04)