2023 Statutes Index

Generally, Ch. 71

See also entity taxes, e.g., Corporations, Individuals, under this head

Additions to the tax, 71.84

Exceptions, 71.09

Not deductible, 71.85

Tax-option corporations, 71.35

Administrative provisions applicable to all entities, 71.74 to 71.80

Allocation and apportionment of income, 71.04, 71.10, 71.25, 71.30, 71.45

Appeals, 71.365 (6), 71.87 to 71.90

Definitions, 71.87

Deposit contested amounts, 71.90

Procedures, 71.89

Time, 71.88

To tax appeals commission, 73.01

Assessment, 71.74, 71.745

Districts of state, 73.05

Time limitation, 71.77

Attorney general, compromises, 71.92

Prosecuted by, 71.80, 71.85

Returns examined by, 71.78

Audits, 71.74, 71.745

Basis, see Income, computation of, under this subhead

Cancer research donations, 71.10 (5f)

Capital gains, see Income, computation of, under this subhead

Checkoff limitations, 71.10 (5s)

Collection, 71.74

Delinquent taxes and state agency debt, 71.91 to 71.94

Compromises, 71.92

Confidentiality, 71.78

Constitution authorizes, VIII, 1

Corporations, 71.22 to 71.30

Accounting method, 71.30

Allocation and apportionment of income, 71.25, 71.30

Combined reporting, 71.255

Computing tax, 71.30

Credits, 71.28

Defense contract renegotiation, 71.30

Definitions, 71.22

DISC, 71.30

Dissolved, assessment, 71.74

Economic development surcharge, 77.92 to 77.97

Economic substance, transactions without, 71.30 (2m)

Estimated taxes, 71.29

Exempt and excludable income, 71.26 (1)

General provisions, 71.30

Imposition of tax, 71.23

Income, computation of, 71.26, 71.265

Penalties, 71.30

Previously exempt, basis and depreciation, 71.265

Rates of taxation, 71.27

Returns:

See also Information returns, under this subhead

Consolidated statement, 71.74

Filing, 71.24

Situs of income, 71.25

Underpayment, 71.84

Credits:

Adjustment, 71.74

Claims, 71.75

Corporations, generally, 71.28

Farmland preservation, 71.57 to 71.613

Homestead, 71.51 to 71.55

Individuals, generally, 71.07

Insurance companies, generally, 71.47

Interest, 71.82

Criminal violations, 71.83

Debt owed to state agency:

Address of debtor disclosed, 71.78

Collection of, 71.93, 71.94

Penalties, 71.94

Setoffs, 71.93

Delinquent taxes:

Collection of, 71.91 to 71.94

Compromises, 71.92

Docket, 806.11, 806.115

Interest on, 71.82

License denial and revocation program, 73.0301, 73.0302

Penalties, 71.94

Time become, 71.91

Uncollectible, written off, 73.03 (27)

Department, duties and powers, 71.80

Depreciation, see Income, computation of, under this subhead

Development zones investment credit, see Credits, under this subhead

Disclosure, 71.78

Donation checkoffs, 71.10 (5) to (5m)

Economic substance, transactions without, 71.10 (1m), 71.30 (2m), 71.80 (1m)

Electronic filing, 71.80 (20)

Endangered resources donations, 71.10 (5)

Entertainer, surety bond, 71.80