- Section 314.011 - Definitions; conformance with federal income tax law
- Section 314.012 - [Repealed]
- Section 314.013 - [Repealed]
- Section 314.014 - [Repealed]
- Section 314.015 - Soccer referees considered independent contractors
- Section 314.016 - [Repealed]
- Section 314.018 - [Repealed]
- Section 314.020 - [Repealed]
- Section 314.021 - Application of chapter
- Section 314.022 - [Repealed]
- Section 314.023 - Application to partners in domestic partnership and to surviving partners
- Section 314.024 - [Repealed]
- Section 314.026 - [Repealed]
- Section 314.028 - [Repealed]
- Section 314.029 - Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax
- Section 314.030 - [Repealed]
- Section 314.031 - Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to corporate excise and income tax
- Section 314.032 - [Repealed]
- Section 314.033 - Application of federal Tax Reform Act of 1986 (P.L. 99-514)
- Section 314.034 - [Repealed]
- Section 314.035 - Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)
- Section 314.036 - [Repealed]
- Section 314.037 - Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)
- Section 314.038 - [Repealed]
- Section 314.039 - Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)
- Section 314.040 - [Repealed]
- Section 314.041 - Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7
- Section 314.042 - [Repealed]
- Section 314.043 - Application of ICC Termination Act of 1995 (P.L. 104-88), P.L. 104-117, Omnibus Consolidated Rescissions and Appropriations Act of 1996 (P.L. 104-134), Small Business Job Protection Act of 1996 (P.L. 104-188), Health Insurance Portability and Accountability Act of 1996 (P.L. 104-191) and Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193)
- Section 314.044 - [Repealed]
- Section 314.045 - Application of Taxpayer Relief Act of 1997 (P.L. 105-34), Taxpayer Browsing Protection Act (P.L. 105-35), Balanced Budget Act of 1997 (P.L. 105-33), Internal Revenue Service Restructuring and Reform Act of 1998 (P.L. 105-206), Transportation Equity Act for the 21st Century (P.L. 105-178) and Tax and Trade Relief Extension Act of 1998 (P.L. 105-277)
- Section 314.046 - [Repealed]
- Section 314.047 - Application of Tax Relief Extension Act of 1999 (P.L. 106-170) and FSC Repeal and Extraterritorial Income Exclusion Act of 2000 (P.L. 106-519)
- Section 314.048 - [Repealed]
- Section 314.049 - Application of Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16) and Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)
- Section 314.050 - [Repealed]
- Section 314.051 - Application of Veterans Benefit Act of 2002 (P.L. 107-330), Jobs and Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27), Military Family Tax Relief Act of 2003 (P.L. 108-121), Working Families Tax Relief Act of 2004 (P.L. 108-311) and American Jobs Creation Act of 2004 (P.L. 108-357)
- Section 314.052 - [Repealed]
- Section 314.053 - Application of Deficit Reduction Act of 2005 (P.L. 109-171), Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222) and Pension Protection Act of 2006 (P.L. 109-280)
- Section 314.054 - [Repealed]
- Section 314.055 - Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)
- Section 314.056 - [Repealed]
- Section 314.057 - Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351)
- Section 314.058 - [Repealed]
- Section 314.059 - Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5)
- Section 314.060 - [Repealed]
- Section 314.061 - Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92)
- Section 314.062 - [Repealed]
- Section 314.063 - Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)
- Section 314.064 - [Repealed]
- Section 314.066 - [Repealed]
- Section 314.068 - [Repealed]
- Section 314.070 - [Repealed]
- Section 314.072 - [Repealed]
- Section 314.074 - [Repealed]
- Section 314.075 - Evading requirements of law prohibited
- Section 314.078 - Determination of tax credit amounts
- Section 314.080 - Venue on failure to comply with law
- Section 314.085 - Taxable year; rules
- Section 314.088 - [Repealed]
- Section 314.091 - Abeyance of tax during periods of active duty military service