2023 Statutes Index

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

Estates, see Fiduciaries, under this subhead

Estimated taxes, 71.09, 71.29, 71.48

Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)

Extension of time to file, 71.03 (7)

Farmland preservation credit, 71.07, 71.47, 71.57 to 71.613

Adjustment, 71.74

Claims, 71.59

Computation of credit, 71.60

Corporations, 71.28

Definitions, 71.58

General provisions, 71.61

2010 and beyond, 71.613

Penalties, 71.61

Farmland tax relief credit, 71.57 to 71.61

Fiduciaries, 71.01 to 71.17

Allocation and apportionment of income, 71.04

Common trust funds, 223.057

Credits, 71.07

Definitions, 71.01

Estimated taxes, 71.09

General provisions, 71.10, 71.17

Imposition of tax, 71.02, 71.125

Income, computation of, 71.05, 71.15

Minimum tax, 71.08

Modification allocation, 71.16

Out-of-state trust, 71.17

Rates of taxation, 71.06

Returns, filing, 71.03, 71.13

See also Information returns, under this subhead