Income Tax
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109.01 Purpose.
109.02 Definitions.
109.03 Imposition of Tax.
109.04 Effective Date.
109.05 Annual Return and Payment of Tax.
109.06 Collection at Source.
109.07 Declarations.
109.08 Duties of Commissioner of Tax.
109.09 Investigative Power of the Commission of Taxation; Penalty for Divulging Confidential Information.
109.10 Interest and Penalties
109.11 Collection of Unpaid Taxes; Civil Litigation; Criminal Prosecution; Statue of Limitations; Refunds of Overpayments.
109.12 Violations–Penalties
109.13 Board of Review
109.14 Allocation of Income Tax Revenues.
109.15 Relief and Reciprocity Provisions, Credits.
109.16 Savings Clause.
109.17 Reporting New Tenants.
109.18 Reporting Vacated Tenants
109.19 Completion of Questionnaire By Tenants
109.99 Penalty
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