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)