CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)
- 15-30-101. Renumbered .
- 15-30-102. Renumbered .
- 15-30-103. Renumbered .
- 15-30-104. Repealed.
- 15-30-105. Renumbered .
- 15-30-106. Renumbered .
- 15-30-107. Renumbered .
- 15-30-108. Terminated.
- 15-30-109. reserved.
- 15-30-110. Repealed.
- 15-30-111. Renumbered .
- 15-30-112. Renumbered .
- 15-30-113. Renumbered .
- 15-30-114. Renumbered .
- 15-30-115. Repealed.
- 15-30-116. Renumbered .
- 15-30-117. Renumbered .
- 15-30-118. through reserved.
- 15-30-121. Renumbered .
- 15-30-122. Renumbered .
- 15-30-123. Renumbered .
- 15-30-124. Renumbered .
- 15-30-125. Renumbered .
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- 15-30-131. Renumbered .
- 15-30-132. Renumbered .
- 15-30-133. Renumbered .
- 15-30-134. Renumbered .
- 15-30-135. Renumbered .
- 15-30-136. Renumbered .
- 15-30-137. Renumbered .
- 15-30-138. Renumbered .
- 15-30-139. reserved.
- 15-30-140. Renumbered .
- 15-30-141. Renumbered .
- 15-30-142. Renumbered .
- 15-30-143. Renumbered .
- 15-30-144. Renumbered .
- 15-30-145. Renumbered .
- 15-30-146. Renumbered .
- 15-30-147. Renumbered .
- 15-30-148. Renumbered .
- 15-30-149. Renumbered .
- 15-30-150. Renumbered .
- 15-30-151. Renumbered .
- 15-30-152. Renumbered .
- 15-30-153. Renumbered .
- 15-30-154. Renumbered .
- 15-30-155. Renumbered .
- 15-30-156. Renumbered .
- 15-30-157. Renumbered .
- 15-30-158. Terminated.
- 15-30-159. Terminated.
- 15-30-160. Terminated.
- 15-30-161. Repealed.
- 15-30-162. Repealed.
- 15-30-163. Renumbered .
- 15-30-164. Renumbered .
- 15-30-165. Renumbered .
- 15-30-166. Renumbered .
- 15-30-167. Renumbered .
- 15-30-168. Renumbered .
- 15-30-169. Repealed.
- 15-30-170. Void.
- 15-30-171. Renumbered .
- 15-30-172. Renumbered .
- 15-30-173. Repealed.
- 15-30-174. Renumbered .
- 15-30-175. Repealed.
- 15-30-176. Renumbered .
- 15-30-177. Renumbered .
- 15-30-178. Repealed.
- 15-30-179. Repealed.
- 15-30-180. Renumbered .
- 15-30-181. Terminated.
- 15-30-182. Renumbered .
- 15-30-183. Renumbered .
- 15-30-184. Repealed.
- 15-30-185. Renumbered .
- 15-30-186. Renumbered .
- 15-30-187. Terminated.
- 15-30-188. Renumbered .
- 15-30-189. Renumbered .
- 15-30-190. Renumbered .
- 15-30-191. Renumbered .
- 15-30-192. Repealed.
- 15-30-193. Renumbered .
- 15-30-194. Renumbered .
- 15-30-195. Terminated.
- 15-30-196. Renumbered .
- 15-30-197. and reserved.
- 15-30-199. Terminated.
- Part 2. Withholding and Estimated Tax (Renumbered and Repealed)
- 15-30-201. Renumbered .
- 15-30-202. Renumbered .
- 15-30-203. Renumbered .
- 15-30-204. Renumbered .
- 15-30-205. Renumbered .
- 15-30-206. Renumbered .
- 15-30-207. Renumbered .
- 15-30-208. Renumbered .
- 15-30-209. Renumbered .
- 15-30-210. Renumbered .
- 15-30-211. Renumbered and .
- 15-30-212. through reserved.
- 15-30-215. Renumbered .
- 15-30-216. through reserved.
- 15-30-221. Repealed.
- 15-30-222. Repealed.
- 15-30-223. Repealed.
- 15-30-224. Repealed.
- 15-30-225. Repealed.
- 15-30-226. Repealed.
- 15-30-227. Repealed.
- 15-30-228. Repealed.
- 15-30-229. through reserved.
- 15-30-241. Renumbered .
- 15-30-242. Repealed.
- 15-30-243. through reserved.
- 15-30-246. Renumbered .
- 15-30-247. Renumbered .
- 15-30-248. Renumbered .
- 15-30-249. Repealed.
- 15-30-250. Repealed.
- 15-30-251. Repealed.
- 15-30-252. through reserved.
- 15-30-255. Renumbered .
- 15-30-256. Repealed.
- 15-30-257. Repealed.
- 15-30-258. through reserved.
- 15-30-261. Renumbered .
- 15-30-262. Renumbered .
- 15-30-263. Renumbered .
- 15-30-264. Renumbered .
- 15-30-265. Renumbered .
- 15-30-266. Renumbered .
- 15-30-267. Renumbered .
- 15-30-268. Renumbered .
- 15-30-269. Renumbered .
- 15-30-270. Renumbered .
- 15-30-271. Renumbered .
- 15-30-272. Renumbered .
- Part 26. Collection and Administration
- 15-30-2601. Tax as personal debt.
- 15-30-2602. Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment.
- 15-30-2603. Return of fiduciary.
- 15-30-2604. Time for filing -- extensions of time.
- 15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons.
- 15-30-2606. Tolling of statute of limitations.
- 15-30-2607. Application for revision -- appeal.
- 15-30-2608. Judicial review.
- 15-30-2609. Credits and refunds -- period of limitations.
- 15-30-2610. through reserved.
- 15-30-2616. Information agents' duties.
- 15-30-2617. Oaths administered by director of revenue and designated employees.
- 15-30-2618. Confidentiality of tax records.
- 15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required.
- 15-30-2620. Department rules -- conformance with Internal Revenue Code.
- 15-30-2621. Agreements with contiguous states.
- 15-30-2622. Closing agreements.
- 15-30-2623. through reserved.
- 15-30-2629. Authority to collect tax -- offset -- hearing.
- 15-30-2630. Warrant for distraint.
- 15-30-2631. Jeopardy assessments.
- 15-30-2632. Deferment of taxes for person in military service -- filing of return.
- 15-30-2633. Stay of enforcement against military personnel.
- 15-30-2634. Failure to file return or report -- order to show cause -- action by department.
- 15-30-2635. through reserved.
- 15-30-2641. Penalties for violation of chapter.
- 15-30-2642. Notice of additional assessment -- penalty and interest for deficiency.
- 15-30-2643. Time limitations for prosecution.
- 15-30-2644. and reserved.
- 15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules.
- 15-30-2647. through reserved.
- 15-30-2651. Certified copies of tax returns to taxpayer -- fee.
- Part 3. Administration and Collection (Renumbered and Repealed)
- 15-30-301. Renumbered .
- 15-30-302. Renumbered .
- 15-30-303. Renumbered .
- 15-30-304. Renumbered .
- 15-30-305. Renumbered .
- 15-30-306. Renumbered .
- 15-30-307. Renumbered .
- 15-30-308. and reserved.
- 15-30-310. Renumbered .
- 15-30-311. Renumbered .
- 15-30-312. Renumbered .
- 15-30-313. Renumbered .
- 15-30-314. Renumbered .
- 15-30-315. Repealed.
- 15-30-316. Renumbered .
- 15-30-317. through reserved.
- 15-30-321. Renumbered .
- 15-30-322. Repealed.
- 15-30-323. Renumbered .
- 15-30-324. Renumbered .
- 15-30-325. through reserved.
- 15-30-331. Renumbered .