Subchapter I - TAXATION OF INDIVIDUALS AND FIDUCIARIES
- Section 71.01 - Definitions
- Section 71.02 - Imposition of tax
- Section 71.03 - Filing returns; certain claims
- Section 71.04 - Situs of income; allocation and apportionment
- Section 71.05 - [Effective Until 1/1/2025] Income computation
- Section 71.05 - [Effective 1/1/2025] Income computation
- Section 71.06 - Rates of taxation
- Section 71.07 - Credits
- Section 71.08 - Minimum tax
- Section 71.09 - Payment of estimated taxes
- Section 71.10 - General provisions