Chapter 2 - INCOME TAXATION

Section 67-2-101 - Chapter definitions
Section 67-2-102 - Imposition, rate and collection of tax
Section 67-2-103 - Tax for state purposes only
Section 67-2-104 - Exemptions
Section 67-2-105 - Back assessments prohibited
Section 67-2-106 - Reserved
Section 67-2-107 - Returns generally
Section 67-2-108 - Confidentiality of returns
Section 67-2-109 - Brokers - Liability for return and tax
Section 67-2-110 - Fiduciaries - Liability for return and tax
Section 67-2-111 - Foreign trust beneficiaries - Liability for return and tax
Section 67-2-112 - Date tax due - Member of armed forces serving during period of hostilities
Section 67-2-113 - Powers of commissioner - Assistants
Section 67-2-114 - Interest and penalties - Armed forces exclusion - Assessment or collection of tax or liability
Section 67-2-115 - Determination of tax by commissioner
Section 67-2-116 - Distress warrant
Section 67-2-117 - Commissioner - Payment of revenue to comptroller of the treasury
Section 67-2-118 - Disposition of proceeds from penalties
Section 67-2-119 - Disposition of revenue
Section 67-2-120 - Taxpayer remedies
Section 67-2-121 - Violations - Criminal penalties
Section 67-2-122 - Taxes paid on out-of-state shares of Subchapter S corporation
Section 67-2-123 - Implementation of income tax incentive for participation in college savings plans
Section 67-2-124 - Effect of reduction to rate of tax - Annual reduction of tax - Elimination of tax
Section 67-2-125 - Angel investor tax credit