Article 9 - TAXABLE INCOME CALCULATION
- Section 12-6-1110 - Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code
- Section 12-6-1120 - Gross income; computation; modifications
- Section 12-6-1130 - Taxable income; computation; modifications
- Section 12-6-1140 - [Effective until 1/1/2026] Deductions from individual taxable income
- Section 12-6-1140 - [Effective 1/1/2026] Deductions from individual taxable income
- Section 12-6-1150 - Net capital gain; deduction from taxable income for individuals, estates, and trusts
- Section 12-6-1160 - Dependent deduction for resident individual
- Section 12-6-1170 - Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction
- Section 12-6-1171 - Military retirement income deduction; definitions; surviving spouse
- Section 12-6-1175 - Wages paid to unauthorized alien; business expense deduction disallowed
- Section 12-6-1190 - Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions
- Section 12-6-1200 - Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
- Section 12-6-1210 - Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law
- Section 12-6-1220 - Individual Development Account