Part VI - RETURNS AND PAYMENTS; ADMINISTRATION
- Section 235-91 - [Repealed]
- Section 235-91.5 - Income tax credits; ordering of credit claims
- Section 235-92 - Returns, who shall make
- Section 235-93 - Joint returns
- Section 235-93.4 - Effect of civil union
- Section 235-93.5 - [Repealed]
- Section 235-94 - Returns by agent, guardian, etc.; liability of fiduciaries
- Section 235-94.5 - [Repealed]
- Section 235-95 - Partnership returns
- Section 235-96 - Returns by persons making payments
- Section 235-96.5 - Returns relating to unemployment
- Section 235-97 - Estimates; tax payments; returns
- Section 235-98 - Returns; form, verification and authentication, time of filing
- Section 235-99 - Returns; place for filing
- Section 235-100 - Persons in military service
- Section 235-100.5 - Abatement of income taxes of members of armed forces on death
- Section 235-101 - Federal returns and assessments, when copies are required
- Section 235-102 - Records and special returns
- Section 235-102.5 - Income check-off authorized
- Section 235-102.6 - Refund splitting
- Section 235-103 - [Repealed]
- Section 235-104 - Penalties
- Section 235-105 - Failure to keep records, render returns, or make reports by responsible persons
- Section 235-106 - [Repealed]
- Section 235-107 - Procedure upon failure to file return
- Section 235-108 - Audit of return; procedure; additional taxes
- Section 235-109 - Jeopardy assessments, security for payment, etc.
- Section 235-109.5 - [Repealed]
- Section 235-110 - Credits and refunds
- Section 235-110.2 - Credit for school repair and maintenance
- Section 235-110.25 - Healthcare preceptor tax credit
- Section 235-110.3 - [Repealed]
- Section 235-110.4, 235-110.45 - [Repealed]
- Section 235-110.5 - [Repealed]
- Section 235-110.6 - Fuel tax credit for commercial fishers
- Section 235-110.7 - Capital goods excise tax credit
- Section 235-110.8 - [Effective Until 12/31/2027] Low-income housing tax credit
- Section 235-110.8 - [Effective 12/31/2027] Low-income housing tax credit
- Section 235-110.9 - High technology business investment tax credit
- Section 235-110.31 - [Repealed]
- Section 235-110.32 - Renewable fuels production tax credit
- Section 235-110.46 - [Repealed]
- Section 235-110.51 - Technology infrastructure renovation tax credit
- Section 235-110.65 - Ship repair industry tax credit
- Section 235-110.91 - [Repealed Effective 12/31/2024] Tax credit for research activities
- Section 235-110.92 - [Repealed]
- Section 235-110.93 - Important agricultural land qualified agricultural cost tax credit
- Section 235-110.94 - [Repealed]
- Section 235-110.97 - [Repealed Effective 12/31/2024] Historic preservation income tax credit
- Section 235-111 - Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks
- Section 235-111.5 - [Repealed]
- Section 235-112 - Time for assessment of deficiency attributable to gain upon conversion
- Section 235-113 - Time for assessment of deficiency attributable to gain upon sale of a residence
- APPEAL (§ 235-114)
- GENERAL PROVISIONS (§§ 235-115 — 235-119)