Chapter 289A - Administration and Compliance
Browse Chapter 289A - Administration and Compliance
in: Chapter 289A - Administration and Compliance
Section 289A.01 - Application of Chapter.Section 289A.02 - Definitions.Section 289A.07 - RepealedSection 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 Business Corporations.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.13 - RepealedSection 289A.14 - Use of Automated Sales Suppression Devices; Definitions.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, S Corporations, 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.33 - Filing Requirements and Due Dates; Special Rules.Section 289A.35 - Assessments on Returns.Section 289A.36 - RepealedSection 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 - RepealedSection 289A.50 - Claims for Refunds.Section 289A.51 - Electric-assisted Bicycle Rebate.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 - RepealedSection 289A.121 - Tax Shelters; Special Rules.Section 289A.381 - Definitions; Partnerships; Federal Adjustments.Section 289A.382 - Reporting and Payment Requirements.