143.481
|
Persons required to make returns of income. (8/28/2003) |
|
|
143.491
|
Returns by husband and wife. (1/1/1973) |
|
|
143.501
|
Returns by fiduciary and partnership. (1/1/1973) |
|
|
143.511
|
Time and place for filing returns and paying tax, exception. (12/31/1994) |
|
|
143.521
|
Declarations of estimated tax. (8/28/1998) |
|
|
143.531
|
Time for filing declaration of estimated tax. (1/1/1990) |
|
|
143.541
|
Payments of estimated tax. (1/1/1973) |
|
|
143.551
|
Extension of time for filing and payment. (1/1/1973) |
|
|
143.561
|
Signing of returns and other documents. (1/1/1973) |
|
|
143.571
|
Requirements — returns, notices, records, and statements. (1/1/1973) |
|
|
143.581
|
Partnership returns. (1/1/1973) |
|
|
143.591
|
Information returns. (8/28/2016) |
|
|
143.601
|
Report of change in federal taxable income. (1/1/1973) |
|
|
143.611
|
Examination of return. (1/1/1973) |
|
|
143.621
|
Assessment final if no protest. (1/1/1984) |
|
|
143.631
|
Protest by taxpayer, effect of — request for informal hearing — payment ... (8/28/1996) |
|
|
143.641
|
Notice of determination after protest. (1/1/1973) |
|
|
143.651
|
Action of director of revenue final — review. (8/28/1978) |
|
|
143.661
|
Burden of proof on taxpayer, exceptions. (8/28/1978) |
|
|
143.671
|
Evidence of related federal determination admissible, when. (8/28/1978) |
|
|
143.681
|
Mathematical error. (1/1/1973) |
|
|
143.691
|
Waiver of restriction. (1/1/1973) |
|
|
143.701
|
Assessment of tax. (8/28/1978) |
|
|
143.711
|
Limitations on assessment. (1/1/1973) |
|
|
143.721
|
Recovery of erroneous refund. (1/1/1973) |
|
|
143.731
|
Interest on underpayments. (8/28/1988) |
|
|
143.732
|
Penalties for delayed payments or underpayments of individual tax liability ... (7/11/2019) |
|
|
143.741
|
Failure to file tax returns. (1/1/1973) |
|
|
143.751
|
Failure to pay tax. (8/28/1998) |
|
|
143.761
|
Failure to pay estimated income tax. (1/1/1989) |
|
|
143.771
|
Additions treated as tax. (1/1/1973) |
|
|
143.773
|
Penalty for filing incomplete or misleading return — procedure. (8/28/1984) |
|
|
143.781
|
Authority to make credits or refunds — authority to make setoffs for debts ... (7/1/1993) |
|
|
143.782
|
Definitions. (8/28/2014) |
|
|
143.783
|
Debt requirement, exception — revenue department's priority — setoff in ... (8/28/1984) |
|
|
143.784
|
Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's ... (8/28/1994) |
|
|
143.785
|
Hearing before agency requesting setoff to determine validity of claim, ... (8/28/1984) |
|
|
143.786
|
Setoff finalization procedure — refund deemed granted, when — excess over ... (7/1/1993) |
|
|
143.787
|
Director's duties, forms — rules and regulations, procedure. (8/28/1995) |
|
|
143.788
|
Confidential information, disclosure by department, when, exception — ... (3/16/1982) |
|
|
143.790
|
Unpaid health care services to hospitals or health care providers, claim ... (8/28/2014) |
|
|
143.791
|
Abatements. (1/1/1973) |
|
|
143.801
|
Limitations on credit or refund. (8/28/2015) |
|
|
143.811
|
Interest on overpayment. (7/1/2019) |
|
|
143.821
|
Refund claim. (8/28/1988) |
|
|
143.831
|
Notice of director's action. (1/1/1984) |
|
|
143.841
|
Protest of denied claim. (8/28/1988) |
|
|
143.851
|
Timely mailing. (1/1/1973) |
|
|
143.861
|
Collection procedures. (1/1/1973) |
|
|
143.871
|
Income tax claim of other states. (1/1/1973) |
|
|
143.881
|
Transferees. (1/1/1973) |
|
|
143.891
|
Jeopardy assessments. (8/28/1978) |
|
|
143.901
|
Bankruptcy or receivership, claims for deficiency. (8/28/1978) |
|
|
143.902
|
Liens on property, notice to taxpayer, duration — effect — improperly filed ... (8/28/1992) |
|
|
143.903
|
Unexpected court or administrative hearing decision shall apply only after ... (10/1/1990) |
|
|
143.911
|
Attempt to evade or defeat tax, penalty. (8/28/1974) |
|
|
143.921
|
Failure to collect or pay over tax, penalty. (8/28/1974) |
|
|
143.931
|
Failure to file return, supply information, pay tax, penalty. (8/28/1974) |
|
|
143.941
|
False statements, penalty. (8/28/1974) |
|
|
143.946
|
Prior conviction, effect of. (8/28/1974) |
|
|
143.951
|
Limitations. (1/1/1973) |
|
|
143.961
|
Rules and regulations. (1/1/1973) |
|
|
143.971
|
Returns and forms. (1/1/1973) |
|
|
143.980
|
Citation of law — definitions — preparer tax identification number ... (8/28/2019) |
|
|
143.986
|
Closing agreements. (1/1/1973) |
|
|
143.991
|
Armed Forces relief provision — Christopher J. Bosche memorial act. (8/28/2020) |
|
|
143.996
|
Prohibition of legislator representation. (1/1/1973) |
|
|