City Earnings Tax Rules And Regulations  


R3. Definitions
R5. Imposition of Tax
R7. Business Apportionment Percentage Formula
R9. Operating Loss Carry-Forward
R11. Consolidated Returns
R19. Returns Must be Filed; Time of Filing
R21. Forms for Filing
R23. Extension of Time for Filing
R31. Collection at Source; Withholding
R33. Employer Considered as Trustee
R37. Withholding Return; List of Employees
R53. Duties of the Tax Commissioner
R55. Investigative Powers of the Tax Commissioner
R63. Interest and Civil Penalties
R69. Board of Review

NUMBER & TITLE

R3. Definitions.
R5. Imposition of Tax.
R7. Business Apportionment Percentage Formula.
R9. Operating Loss Carry-Forward.
R11. Consolidated Returns.
R19. Returns Must be Filed; Time of Filing.
R21. Forms for Filing.
R23. Extension of Time for Filing.
R31. Collection at Source; Withholding.
R33. Employer Considered as Trustee.
R37. Withholding Return; List of Employees.
R53. Duties of the Tax Commissioner.
R55. Investigative Powers of the Tax Commissioner.
R63. Interest and Civil Penalties.
R69. Board of Review.