Part I - GENERAL PROVISIONS
- Section 235-1 - Definitions
- Section 235-2 - [Repealed]
- Section 235-2.1 - [Repealed]
- Section 235-2.2 - [Repealed]
- Section 235-2.3 - Conformance to the federal Internal Revenue Code; general application
- Section 235-2.35 - Operation of certain Internal Revenue Code provisions not operative under section 235-2.3
- Section 235-2.4 - Operation of certain Internal Revenue Code provisions; sections 63 to 530
- Section 235-2.45 - Operation of certain Internal Revenue Code provisions; sections 641 to 7518
- Section 235-2.5 - Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter
- Section 235-3 - Legislative intent, how Internal Revenue Code shall apply, in general
- Section 235-4 - Income taxes by the State; residents, nonresidents, corporations, estates, and trusts
- Section 235-4.2 - Persons lacking physical presence in the State; nexus presumptions
- Section 235-4.3 - [Repealed]
- Section 235-4.5 - Taxation of trusts, beneficiaries; credit
- Section 235-5 - Allocation of income of persons not taxable upon entire income
- Section 235-5.5 - Individual housing accounts
- Section 235-5.6 - [Repealed]
- Section 235-6 - Foreign manufacturing corporation; warehousing of products
- Section 235-7 - Other provisions as to gross income, adjusted gross income, and taxable income
- Section 235-7.3 - Royalties derived from patents, copyrights, or trade secrets excluded from gross income
- Section 235-7.5 - Certain unearned income of minor children taxed as if parent's income
- Section 235-8 - [Repealed]
- Section 235-9 - Exemptions; generally
- Section 235-9.5 - Stock options from qualified high technology businesses excluded from taxation
- Section 235-10 - [Repealed]
- Section 235-11 - [Repealed]
- Section 235-12 - [Repealed]
- Section 235-12.2 - [Repealed]
- Section 235-12.5 - Renewable energy technologies; income tax credit
- Section 235-13 - Sales of residential land to lessees; involuntary conversion
- Section 235-15 - Tax credits to promote the purchase of child passenger restraint systems
- Section 235-16 - [Repealed]
- Section 235-16.5 - Cesspool upgrade, conversion, or connection; income tax credit
- Section 235-17 - [Effective Until 1/1/2025] Motion picture, digital media, and film production income tax credit
- Section 235-17 - [Effective 1/1/2025] Motion picture, digital media, and film production income tax credit
- Section 235-17.5 - [Repealed]
- Section 235-18 - Deposit beverage container deposit exemption
- Section 235-19 - Exceptional trees; tax deduction
- Section 235-20 - Comfort letters; authority to assess fees; established
- Section 235-20.5 - Tax administration special fund; established