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