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 Title X TAXATION AND REVENUE

 Chapter 143 Income Tax 
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)

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