Subchapter 3 - Returns and Payments
- Section 710:90-3-1 - Information required on return
- Section 710:90-3-2 - Execution of returns
- Section 710:90-3-3 - Signing returns
- Section 710:90-3-4 - Payment of tax and filing of tax returns
- Section 710:90-3-5 - Overpayment of withholding tax
- Section 710:90-3-6 - Employer overpayment of withholding tax not withheld
- Section 710:90-3-7 - Employer repayment of tax erroneously withheld from any employee
- Section 710:90-3-8 - Tax Commission may require security
- Section 710:90-3-9 - RESERVED
- Section 710:90-3-10 - Income tax withholding - oil and gas royalties
- Section 710:90-3-11 - Income tax withholding for pass-through entities
- Section 710:90-3-12 - RESERVED
- Section 710:90-3-13 - RESERVED
- Section 710:90-3-14 - RESERVED
- Section 710:90-3-15 - Payments; due dates
- Section 710:90-3-16 - Timely mailing treated as timely filing and paying
- Section 710:90-3-17 - Penalty and interest
- Section 710:90-3-18 - Due date that falls on Saturday, Sunday or holiday
- Section 710:90-3-19 - Inactivating or closing an account