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235-1 Definitions. - §235-1 Definitions. "Biotechnology" means fundamental knowledge regarding the function of...
235-2, 235-2.1, and 235-2.2 REPEALED. - § §235-2, 235-2.1, and 235-2.2 REPEALED. L 2016, c 53,...
235-2.3 Conformance to the federal Internal Revenue Code; general application. - §235-2.3 Conformance to the federal Internal Revenue Code; general application....
235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3. - §235-2.35 Operation of certain Internal Revenue Code provisions not operative...
235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530. - §235-2.4 Operation of certain Internal Revenue Code provisions; sections 63...
235-2.45 Operation of certain Internal Revenue Code provisions; sections 641 to 7518. - §235-2.45 Operation of certain Internal Revenue Code provisions; sections 641...
235-2.5 Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter. - §235-2.5 Administration, adoption, and interrelationship of Internal Revenue Code and...
235-3 Legislative intent, how Internal Revenue Code shall apply, in general. - §235-3 Legislative intent, how Internal Revenue Code shall apply, in...
235-4 Income taxes by the State; residents, nonresidents, corporations, estates, and trusts. - §235-4 Income taxes by the State; residents, nonresidents, corporations, estates,...
235-4.2 Persons lacking physical presence in the State; nexus presumptions. - §235-4.2 Persons lacking physical presence in the State; nexus presumptions....
235-4.3 REPEALED. - §235-4.3 REPEALED. L 1999, c 253, §5.
235-4.5 Taxation of trusts, beneficiaries; credit. - §235-4.5 Taxation of trusts, beneficiaries; credit. (a) There shall be...
235-5 Allocation of income of persons not taxable upon entire income. - §235-5 Allocation of income of persons not taxable upon entire...
235-5.5 Individual housing accounts. - §235-5.5 Individual housing accounts. (a) There shall be allowed as...
235-5.6 REPEALED. - §235-5.6 REPEALED. L 2021, c 117, §31.
235-6 Foreign manufacturing corporation; warehousing of products. - §235-6 Foreign manufacturing corporation; warehousing of products. (a) For the...
235-7 Other provisions as to gross income, adjusted gross income, and taxable income. - §235-7 Other provisions as to gross income, adjusted gross income,...
235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income. - §235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded...
235-7.5 Certain unearned income of minor children taxed as if parent's income. - §235-7.5 Certain unearned income of minor children taxed as if...
235-8 REPEALED. - §235-8 REPEALED. L 1987, c 239, §1(9).
235-9 Exemptions; generally. - §235-9 Exemptions; generally. Except as provided in sections 235-61 to...
235-9.5 Stock options from qualified high technology businesses excluded from taxation. - §235-9.5 Stock options from qualified high technology businesses excluded from...
235-10 REPEALED. - §235-10 REPEALED. L 1978, c 173, §2(8).
235-11 REPEALED. - §235-11 REPEALED. L 1988, c 107, §1.
235-12 REPEALED. - §235-12 REPEALED. L 2018, c 18, §50.
235-12.2 REPEALED. - §235-12.2 REPEALED. L 1988, c 64, §2.
235-12.5 Renewable energy technologies; income tax credit. - §235-12.5 Renewable energy technologies; income tax credit. (a) Each individual...
235-13 Sales of residential land to lessees; involuntary conversion. - §235-13 Sales of residential land to lessees; involuntary conversion. (a)...
235-15 Tax credits to promote the purchase of child passenger restraint systems. - §235-15 Tax credits to promote the purchase of child passenger...
235-16 REPEALED. - §235-16 REPEALED. L 2003, c 135, §9.
235-16.5 REPEALED. - §235-16.5 REPEALED. L 2015, c 120, §4.
235-17 Motion picture, digital media, and film production income tax credit. - §235-17 Motion picture, digital media, and film production income tax...
235-17.5 REPEALED. - §235-17.5 REPEALED. L 2019, c 260, §3.
235-18 Deposit beverage container deposit exemption. - §235-18 Deposit beverage container deposit exemption. This chapter shall not...
235-19 Exceptional trees; tax deduction. - §235-19 Exceptional trees; tax deduction. (a) Subject to subsection (b),...
235-20 Comfort letters; authority to assess fees; established. - §235-20 Comfort letters; authority to assess fees; established. The department...
235-20.5 Tax administration special fund; established. - §235-20.5 Tax administration special fund; established. (a) There is established...
235-21 Definitions. - §235-21 Definitions. As used in this part, unless the context...
235-22 Taxpayers affected. - §235-22 Taxpayers affected. Any taxpayer having income from business activity...
235-23 Taxable in another state. - §235-23 Taxable in another state. For purposes of allocation and...
235-24 Specified nonbusiness income. - §235-24 Specified nonbusiness income. Rents and royalties from real or...
235-25 Rents; royalties. - §235-25 Rents; royalties. (a) Net rents and royalties from real...
235-26 Allocation of capital gains and losses. - §235-26 Allocation of capital gains and losses. (a) Capital gains...
235-27 Allocation of interest and dividends. - §235-27 Allocation of interest and dividends. Interest and dividends are...
235-28 Allocation of patent and copyright royalties. - §235-28 Allocation of patent and copyright royalties. (a) Patent and...
235-29 Apportionment of business income; percentage. - §235-29 Apportionment of business income; percentage. All business income shall...
235-30 Apportionment; property factor. - §235-30 Apportionment; property factor. The property factor is a fraction,...
235-31 Apportionment; property factor; owned and used property. - §235-31 Apportionment; property factor; owned and used property. Property owned...
235-32 Apportionment; property factor; average value. - §235-32 Apportionment; property factor; average value. The average value of...
235-33 Apportionment; payroll factor. - §235-33 Apportionment; payroll factor. The payroll factor is a fraction,...
235-34 Compensation; where paid. - §235-34 Compensation; where paid. Compensation is paid in this State...
235-35 Apportionment; sales factor. - §235-35 Apportionment; sales factor. The sales factor is a fraction,...
235-36 Apportionment; sales factor; tangible personalty. - §235-36 Apportionment; sales factor; tangible personalty. Sales of tangible personal...
235-37 Apportionment; sales factor; nontangible personalty. - §235-37 Apportionment; sales factor; nontangible personalty. Sales, other than sales...
235-38 Equitable adjustment of formula. - §235-38 Equitable adjustment of formula. If the allocation and apportionment...
235-38.5 Application. - §235-38.5 Application. It is the intent of the legislature that...
235-39 Citation of part. - §235-39 Citation of part. This part may be cited as...
235-51 Tax imposed on individuals; rates. - §235-51 Tax imposed on individuals; rates. (a) There is hereby...
235-52 Tax in case of joint return or return of surviving spouse. - §235-52 Tax in case of joint return or return of...
235-53 Tax tables for individuals. - §235-53 Tax tables for individuals. (a) Imposition of tax table...
235-54 Exemptions. - §235-54 Exemptions. (a) In computing the taxable income of any...
235-55 Tax credits for resident taxpayers. - §235-55 Tax credits for resident taxpayers. (a) Whenever an individual...
235-55.5 REPEALED. - §235-55.5 REPEALED. L 1990, c 187, §2.
235-55.6 Expenses for household and dependent care services necessary for gainful employment. - §235-55.6 Expenses for household and dependent care services necessary for...
235-55.7 Income tax credit for low-income household renters. - §235-55.7 Income tax credit for low-income household renters. (a) As...
235-55.8 REPEALED. - §235-55.8 REPEALED. L 1998, c 157, §3.
235-55.9 REPEALED. - §235-55.9 REPEALED. L 2000, c 18, §7.
235-55.75 Earned income tax credit. - §235-55.75 Earned income tax credit. (a) Each qualifying individual taxpayer...
235-55.85 Refundable food/excise tax credit. - §235-55.85 Refundable food/excise tax credit. (a) Each individual taxpayer, who...
235-55.91 Credit for employment of vocational rehabilitation referrals. (a) There shall be allowed to each taxpayer subject to the tax imposed by this chapter, a credit for employment of vocational rehabilitation referrals which shall be deductible f... - §235-55.91 Credit for employment of vocational rehabilitation referrals. (a) There...
235-56, 235-56.5, and 235-57 REPEALED. - § §235-56, 235-56.5, and 235-57 REPEALED. L 1974, c 221,...
235-58, 235-58.1, and 235-58.2 REPEALED. - § §235-58, 235-58.1, and 235-58.2 REPEALED. L 1978, c 173,...
235-59 Decedents. - §235-59 Decedents. In respect of a decedent, the determination of...
235-60 REPEALED. - §235-60 REPEALED. L 1978, c 173, §2(12).
235-61 Withholding of tax on wages. - §235-61 Withholding of tax on wages. (a) As used in...
235-62 Return and payment of withheld taxes. - §235-62 Return and payment of withheld taxes. (a) Every employer...
235-63 Statements to employees - §235-63 Statements to employees. (a) Every employer required to deduct...
235-64 Taxes withheld by employer held in trust; employer's liability. - §235-64 Taxes withheld by employer held in trust; employer's liability....
235-64.2 Withholdings by partnerships, estates, and trusts. - [ §235-64.2] Withholdings by partnerships, estates, and trusts. Partnerships, estates,...
235-65 REPEALED. - §235-65 REPEALED. L 1995, c 92, §22.
235-66 Further withholdings at source; crediting of withheld taxes. - §235-66 Further withholdings at source; crediting of withheld taxes. (a)...
235-67 Indemnity of withholder. - §235-67 Indemnity of withholder. Every person required to withhold a...
235-68 Withholding of tax on the disposition of real property by nonresident persons. - §235-68 Withholding of tax on the disposition of real property...
235-69 Voluntary deduction and withholding of state income tax from unemployment compensation. - §235-69 Voluntary deduction and withholding of state income tax from...
235-71 Tax on corporations; rates; credit of shareholder of regulated investment company. - §235-71 Tax on corporations; rates; credit of shareholder of regulated...
235-71.5 Alternative tax for corporations. - §235-71.5 Alternative tax for corporations. Section 1201 (with respect to...
235-72 Corporations carrying on business in partnership. - §235-72 Corporations carrying on business in partnership. Corporations carrying on...
235-81 to 235-89 REPEALED. - § §235-81 to 235-89 REPEALED. L 1978, c 173, §2(15).
235-91 REPEALED. - §235-91 REPEALED. L 1978, c 173, §2(16).
235-91.5 Income tax credits; ordering of credit claims. - §235-91.5 Income tax credits; ordering of credit claims. Notwithstanding any...
235-92 Returns, who shall make. - §235-92 Returns, who shall make. For each taxable year, returns...
235-93 Joint returns. - §235-93 Joint returns. (a) A husband and wife, having that...
235-93.4 Effect of civil union. - §235-93.4 Effect of civil union. All provisions of the Internal...
235-93.5 REPEALED. - §235-93.5 REPEALED. L 1999, c 198, §3.
235-94 Returns by agent, guardian, etc.; liability of fiduciaries. - §235-94 Returns by agent, guardian, etc.; liability of fiduciaries. (a)...
235-94.5 REPEALED. - §235-94.5 REPEALED. L 1990, c 16, §4.
235-95 Partnership returns. - §235-95 Partnership returns. Every partnership shall make a return for...
235-96 Returns by persons making payments. - §235-96 Returns by persons making payments. By duly promulgated regulations...
235-96.5 Returns relating to unemployment. - §235-96.5 Returns relating to unemployment. (a) The state department of...
235-97 Estimates; tax payments; returns. - §235-97 Estimates; tax payments; returns. (a)(1) Individuals, corporations (including S...
235-98 Returns; form, verification and authentication, time of filing. - §235-98 Returns; form, verification and authentication, time of filing. Returns...
235-99 Returns; place for filing. - §235-99 Returns; place for filing. Returns shall be filed in...
235-100 Persons in military service. - §235-100 Persons in military service. The collection from any person...
235-100.5 Abatement of income taxes of members of armed forces on death. - §235-100.5 Abatement of income taxes of members of armed forces...
235-101 Federal returns and assessments, when copies are required. - §235-101 Federal returns and assessments, when copies are required. (a)...
235-102 Records and special returns. - §235-102 Records and special returns. (a) Records. Every person liable...
235-102.5 Income check-off authorized. - §235-102.5 Income check-off authorized. (a) Any individual whose state income...
235-102.6 Refund splitting. - §235-102.6 Refund splitting. (a) Any individual taxpayer required to make...
235-103 REPEALED. - §235-103 REPEALED. L 2019, c 17, §2. Note The repeal...
235-104 Penalties. - §235-104 Penalties. Penalties and interest shall be added to and...
235-105 Failure to keep records, render returns, or make reports by responsible persons. - §235-105 Failure to keep records, render returns, or make reports...
235-106 REPEALED. - §235-106 REPEALED. L 1995, c 92, §23.
235-107 Procedure upon failure to file return. - §235-107 Procedure upon failure to file return. If any taxpayer...
235-108 Audit of return; procedure; additional taxes. - §235-108 Audit of return; procedure; additional taxes. (a) Audit. The...
235-109 Jeopardy assessments, security for payment, etc. - §235-109 Jeopardy assessments, security for payment, etc. Section 231-24 shall...
235-109.5 REPEALED. - §235-109.5 REPEALED. L 2017, c 3, §5.
235-110 Credits and refunds. - §235-110 Credits and refunds. (a) If the taxpayer has paid...
235-110.2 Credit for school repair and maintenance. - §235-110.2 Credit for school repair and maintenance. (a) There shall...
235-110.25 Healthcare preceptor tax credit. - §235-110.25 Healthcare preceptor tax credit. (a) There shall be allowed...
235-110.3 REPEALED. - §235-110.3 REPEALED. L 2016, c 202, §3.
235-110.31 REPEALED. - §235-110.31 REPEALED. L 2016, c 202, §6.
235-110.4 and 235-110.45 REPEALED. - § §235-110.4 and 235-110.45 REPEALED. L 2007, c 9, §...
235-110.46 REPEALED. - §235-110.46 REPEALED. L 2017, c 3, §6.
235-110.5 REPEALED. - §235-110.5 REPEALED. L 1987, c 40, §2.
235-110.51 Technology infrastructure renovation tax credit. - §235-110.51 Technology infrastructure renovation tax credit. (a) There shall be...
235-110.6 Fuel tax credit for commercial fishers. - §235-110.6 Fuel tax credit for commercial fishers. (a) Each principal...
235-110.65 Ship repair industry tax credit. - §235-110.65 Ship repair industry tax credit. (a) There shall be...
235-110.7 Capital goods excise tax credit. - §235-110.7 Capital goods excise tax credit. (a) There shall be...
235-110.8 Low-income housing tax credit. - §235-110.8 Low-income housing tax credit. [Repeal and reenactment on December...
235-110.9 High technology business investment tax credit. - §235-110.9 High technology business investment tax credit. (a) There shall...
235-110.91 Tax credit for research activities. - §235-110.91 Tax credit for research activities. [Section repealed December 31,...
235-110.92 REPEALED. - §235-110.92 REPEALED. L 2007, c 9, §25.
235-110.93 Important agricultural land qualified agricultural cost tax credit. - §235-110.93 Important agricultural land qualified agricultural cost tax credit. (a)...
235-110.94 REPEALED. - §235-110.94 REPEALED. L 2016, c 258, §5.
235-110.97 Historic preservation income tax credit. - §235-110.97 Historic preservation income tax credit. [Section repealed December 31,...
235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks. - §235-111 Limitation period for assessment, levy, collection, or credit; net...
235-111.5 REPEALED. - §235-111.5 REPEALED. L 2021, c 117, §32.
235-112 Time for assessment of deficiency attributable to gain upon conversion. - §235-112 Time for assessment of deficiency attributable to gain upon...
235-113 Time for assessment of deficiency attributable to gain upon sale of a residence. - §235-113 Time for assessment of deficiency attributable to gain upon...
235-114 Appeals. - §235-114 Appeals. (a) Any person aggrieved by any assessment of...
235-115 Assessments, etc., prima facie proof. - §235-115 Assessments, etc., prima facie proof. The effect of the...
235-116 Disclosure of returns unlawful; penalty. - §235-116 Disclosure of returns unlawful; penalty. All tax returns and...
235-117 Reciprocal supplying of tax information. - §235-117 Reciprocal supplying of tax information. Notwithstanding section 235-116, the...
235-118 Rules and regulations. - §235-118 Rules and regulations. Except as otherwise provided in this...
235-119 Taxes, state realizations. - §235-119 Taxes, state realizations. All income taxes shall be for...
235-121 Title; definitions; federal conformity; construction. - §235-121 Title; definitions; federal conformity; construction. (a) The title of...
235-122 Taxation of an S corporation and its shareholders. - §235-122 Taxation of an S corporation and its shareholders. (a)...
235-123 Modification and characterization of income. - §235-123 Modification and characterization of income. (a) The pro rata...
235-124 Basis and adjustments. - §235-124 Basis and adjustments. (a) The initial basis of a...
235-125 Carryforwards and carrybacks; loss limitation. - §235-125 Carryforwards and carrybacks; loss limitation. (a) Carryforwards and carrybacks...
235-125.5 Transition rule. - §235-125.5 Transition rule. (a) A corporation for which an S...
235-126 Part-year residence. - §235-126 Part-year residence. For purposes of this part if a...
235-127 Distributions. - §235-127 Distributions. (a) Subject to subsection (c), a distribution made...
235-128 Returns; shareholder agreements; mandatory payments. - §235-128 Returns; shareholder agreements; mandatory payments. (a) An S corporation...
235-129 Tax credits. - §235-129 Tax credits. (a) For purposes of section 235-55, each...
235-130 LIFO recapture. - §235-130 LIFO recapture. If an S corporation is subject to...