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Title: 54 - TAXATION
Chapter: 8A -
54:8a-2: Imposition of tax; levy; collection; payment; exemption
54:8a-4: "Derived from sources within" defined
54:8a-6: Rates; computation of tax upon entire net income
54:8a-6.1: Minimum income tax on minimum taxable income of each individual
54:8a-6.2: Minimum taxable income
54:8a-6.4: Maximum tax rate on personal service income
54:8a-7: Gross income defined; manner of computing
54:8a-10: Exemptions from net income
54:8a-12: "Related to taxpayer" defined
54:8a-13: Dependent; claim by person contributing more than ten per cent of support
54:8a-14: "Eligibility year" defined
54:8a-16: Credits for tax imposed by another critical area state
54:8a-18: Payment of tax; returns; extension of time
54:8a-19: Assignment of claim for refund of money paid or withheld in other jurisdiction
54:8a-20: Transportation fund; purposes; authorization to use
54:8a-21: Endowment fund; investment; use
54:8a-22: Misapplication of funds; right to refund
54:8a-23: "Source state" defined
54:8a-29: Taxable year; annual accounting period; calendar year; fiscal year; definitions
54:8a-30: "Partnership" defined
54:8a-31: Partnership liability; inclusions in gross income
54:8a-32: Computation of gross income of taxpayer
54:8a-33: Income derived from sources within taxpayer's source state; exclusions from gross income
54:8a-34: "Net income" defined
54:8a-35: Computation of net income; deductions
54:8a-36: Computation of gross income from federal adjusted gross income figure
54:8a-37: Additional deductions
54:8a-39: Net capital gain or loss; computation; deductions
54:8a-40: Items not deductible
54:8a-41: "Capital assets" defined
54:8a-42: Basis of property; gain or loss from sale or other disposition of property
54:8a-43: Agreements with taxpayer relating to liability
54:8a-44: Persons required to file
54:8a-46: Actions for collection of tax
54:8a-47: Payment of tax; signing of documents; certification of statements
54:8a-48: Taxable year; method of accounting
54:8a-51: Failure of employer to deduct and withhold tax or to pay tax withheld
54:8a-52: Reciprocity credit; relief from withholding
54:8a-53: Delinquent return or taxes; penalties; interest; abatement or remission
54:8a-54: Applicability of State Tax Uniform Procedure Law
54:8a-55: Administration; determination of amount of tax due
54:8a-56: Exercise of powers and duties of Division of Taxation by director
54:8a-57: Effective date; suspension of tax; cessation
54:8a-59: Imposition of tax; levy; collection; payment
54:8a-62: "Derived from sources within" defined
54:8a-63: "Source state" defined
54:8a-65: Nonresident individual
54:8a-69: "Eligibility year" defined
54:8a-70: "Taxable year" ; "annual accounting period" and "calendar year" defined
54:8a-71: "Partnership" defined
54:8a-73: "Taxable income" defined
54:8a-74: Division and director defined
54:8a-75: Allocated income defined
54:8a-77: Inclusions in and exclusions from income
54:8a-84: Apportionment and allocation
54:8a-91: Procedure when inventories necessary to compute tax
54:8a-93: Individuals of partnership liable for tax; computing; liquidation payments
54:8a-94: Income taxes imposed by other states
54:8a-96.1: Special tax provisions for poverty
54:8a-96.2: Procedure for claiming special tax provisions
54:8a-97: Returns: of whom required; personal liability; report of changes
54:8a-98: Time of filing return; extensions
54:8a-99: Tax due upon date fixed for filing return; effect of making or filing return
54:8a-100: Taxable year; accounting method
54:8a-101: Employer to withhold tax
54:8a-101.1: When withholding not required
54:8a-102: Withholding returns; notice to employer
54:8a-103: Employer's liability
54:8a-105: Penalties; interest; abatement or remission
54:8a-106: Transportation benefits fund; use of fund
54:8a-107: Balances accumulated as an endowment fund; use
54:8a-108: Refund to taxpayer upon unauthorized use of fund; formula for computing amount
54:8a-109: General requirements concerning returns, notices, records, and statements
54:8a-110: Information returns
54:8a-111: Review of director's decision
54:8a-112: General powers of the director
54:8a-113: Order to compel compliance
54:8a-114: Controlling statute; exception
54:8a-115: Relief requirements on residents
54:8a-116: Administration of act
54:8a-117: Severability clause
54:8a-120: Deposits in transportation fund or transportation benefit fund
54:8a-123: Effective date; time of application