Chapter 289A Administration and Compliance
- Section 289A.01 Application of Chapter
- Section 289A.02 Definitions
- Section 289A.07 Repealed, 2005 c 151 art 1 s 117
- Section 289A.08 Filing Requirements for Individual Income, Fiduciary Income, Corporate Franchise, Mining Company, and Entertainment Taxes
- Section 289A.09 Filing Requirements for Taxes Withheld from Wages, from Compensation of Entertainers, and from Payments to Out-of-State Contractors; and Taxes Withheld by Partnerships and Small Busin
- Section 289A.10 Filing Requirements for Estate Tax Returns
- Section 289A.11 Filing Requirements for Sales and Use Tax Returns
- Section 289A.12 Filing Requirements for Information Returns and Reports
- Section 289A.121 Tax Shelters; Special Rules
- Section 289A.13 Repealed, 2005 c 151 art 1 s 117
- Section 289A.18 Due Dates for Filing of Returns
- Section 289A.19 Extensions for Filing Returns
- Section 289A.20 Due Dates for Making Payments of Tax
- Section 289A.25 Payment of Estimated Tax by Individuals, Trusts, or Partnerships
- Section 289A.26 Payment of Estimated Tax by Corporations
- Section 289A.30 Extensions for Paying Tax
- Section 289A.31 Liability for Payment of Tax
- Section 289A.35 Assessments on Returns
- Section 289A.36 Repealed, 2005 c 151 art 1 s 117
- Section 289A.37 Assessments; Erroneous Refunds; Joint Income Tax Returns
- Section 289A.38 Limitations on Time for Assessment of Tax
- Section 289A.39 Limitations; Armed Services
- Section 289A.40 Limitations on Claims for Refund
- Section 289A.41 Bankruptcy; Suspension of Time
- Section 289A.42 Consent to Extend Statute
- Section 289A.43 Repealed, 2005 c 151 art 1 s 117
- Section 289A.50 Claims for Refunds
- Section 289A.55 Interest Payable to Commissioner
- Section 289A.56 Interest on Overpayments
- Section 289A.60 Civil Penalties
- Section 289A.63 Criminal Penalties
- Section 289A.65 Repealed, 2005 c 151 art 1 s 117