Chapter 71 - INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES
- Subchapter I - TAXATION OF INDIVIDUALS AND FIDUCIARIES (§§ 71.01 — 71.10)
- Subchapter II - SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES (§§ 71.12 — 71.17)
- Subchapter III - PARTNERSHIPS AND LIMITED LIABILITY COMPANIES (§§ 71.19 — 71.21)
- Subchapter IV - TAXATION OF CORPORATIONS (§§ 71.22 — 71.30)
- Subchapter V - TAX-OPTION CORPORATIONS (§§ 71.32 — 71.365)
- Subchapter VI - URBAN TRANSIT COMPANIES (§§ 71.37 — 71.40)
- Subchapter VII - TAXATION OF INSURANCE COMPANIES (§§ 71.42 — 71.49)
- Subchapter VIII - HOMESTEAD CREDIT (§§ 71.51 — 71.55)
- Subchapter IX - FARMLAND PRESERVATION CREDIT (§§ 71.57 — 71.613)
- Subchapter X - WITHHOLDING (§§ 71.63 — 71.67)
- Subchapter XI - INFORMATION RETURNS (§§ 71.68 — 71.73)
- Subchapter XII - ADMINISTRATIVE PROVISIONS APPLICABLE TO ALL ENTITIES (§§ 71.738 — 71.81)
- Subchapter XIII - INTEREST AND PENALTIES (§§ 71.82 — 71.85)
- Subchapter XIV - APPEALS (§§ 71.87 — 71.90)
- Subchapter XV - COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS (§§ 71.91 — 71.94)
- Subchapter XVI - INTERNAL REVENUE CODE UPDATE (§ 71.98)