CHAPTER 77-B — COMMUTERS INCOME TAX
- Section 77-B:1 Definitions.
- Section 77-B:2 Tax Imposed.
- Section 77-B:3 When Taxed.
- Section 77-B:4 Administration.
- Section 77-B:5 Credit for Taxes Withheld.
- Section 77-B:6 Reciprocal Provisions.
- Section 77-B:7 Returns and Refunds of Individuals.
- Section 77-B:8 Information Returns.
- Section 77-B:9 Form and Verification of Returns.
- Section 77-B:10 Who Must Withhold.
- Section 77-B:11 Return of Withheld Taxes.
- Section 77-B:12 Employer's Liability.
- Section 77-B:13 Use of Withholding Tables.
- Section 77-B:14 Amount of Withheld Taxes as Lien Against Employer.
- Section 77-B:15 Release of Lien.
- Section 77-B:16 Foreclosure of Lien.
- Section 77-B:17 Who Must File.
- Section 77-B:18 Payment of Estimated Tax.
- Section 77-B:19 Payment of Fourth Installment--General Rule.
- Section 77-B:20 Exceptions.
- Section 77-B:21 Adjustments; Procedure.
- Section 77-B:22 Appeal.
- Section 77-B:23 Penalty.
- Section 77-B:24 Disposal of Revenue.
- Section 77-B:25 Investigation, etc.
- Section 77-B:26 Confidentiality of Department of Revenue Administration Records.
- Section 77-B:27 Preference.
- Section 77-B:28 Dissolution of Corporations.