Chapter 18 - Income and Franchise Taxes (Subchapter I to Subchapter XVII)
- Subchapter I - Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions (Section 47-1801.01 to Section 47-1801.05)
- Subchapter II - Exempt Organizations (Section 47-1802.01 to Section 47-1802.04)
- Subchapter III - Net Income, Gross Income and Exclusions Therefrom, and Deductions (Section 47-1803.01 to Section 47-1803.03)
- Subchapter IV - Accounting Periods, Installment Sales, and Inventories (Section 47-1804.01 to Section 47-1804.07)
- Subchapter V - Returns (Section 47-1805.01 to Section 47-1805.05)
- Subchapter VI - Tax on Residents and Nonresidents (Section 47-1806.01 to Section 47-1806.11)
- Subchapter VII - Tax on Corporations and Financial Institutions (Section 47-1807.01 to Section 47-1807.09)
- Subchapter VII-A - Job Growth Tax Credit (Section 47-1807.51 to Section 47-1807.56)
- Subchapter VIII - Tax on Unincorporated Businesses (Section 47-1808.01 to Section 47-1808.09)
- Subchapter IX - Tax on Estates and Trusts (Section 47-1809.01 to Section 47-1809.10)
- Subchapter X - Purpose of Chapter and Allocation and Apportionment (Section 47-1810.01 to Section 47-1810.08)
- Subchapter XI - Bases (Section 47-1811.01 to Section 47-1811.04)
- Subchapter XII - Assessment and Collection; Time of Payment (Section 47-1812.01 to Section 47-1812.17)
- Subchapter XIII - Penalties and Interest. [Repealed] (Section 47-1813.01 to Section 47-1813.07)
- Subchapter XIV - Licenses. [Repealed] (Section 47-1814.01 to Section 47-1814.09)
- Subchapter XV - Appeal (Section 47-1815.01)
- Subchapter XVI - Rules and Regulations (Section 47-1816.01 to Section 47-1816.03)
- Subchapter XVII - Qualified High Technology Companies (Section 47-1817.01 to Section 47-1817.08)