General Provisions | Midpage235-1Definitions.235-2§§235-2, 235-2.1, and 235-2.2 REPEALED.235-2.3Conformance to the federal Internal Revenue Code; general application.235-2.35Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.235-2.4Operation of certain Internal Revenue Code provisions; sections 63 to 530.235-2.45Operation of certain Internal Revenue Code provisions; sections 641 to 7518.235-2.5Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter.235-3Legislative intent, how Internal Revenue Code shall apply, in general.235-4Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.235-4.2Persons lacking physical presence in the State; nexus presumptions.235-4.3Repealed.235-4.5Taxation of trusts, beneficiaries; credit.235-5Allocation of income of persons not taxable upon entire income.235-5.5Individual housing accounts.235-5.6Repealed.235-6Foreign manufacturing corporation; warehousing of products.235-7Other provisions as to gross income, adjusted gross income, and taxable income.235-7.3Royalties derived from patents, copyrights, or trade secrets excluded from gross income.235-7.5Certain unearned income of minor children taxed as if parent's income.235-8Repealed.235-9Exemptions; generally.235-9.5Stock options from qualified high technology businesses excluded from taxation.235-10Repealed.235-11Repealed.235-12Repealed.235-12.2Repealed.235-12.5Renewable energy technologies; income tax credit.235-13Sales of residential land to lessees; involuntary conversion.235-15Tax credits to promote the purchase of child passenger restraint systems.235-16Repealed.235-16.5Repealed.235-17Motion picture, digital media, and film production income tax credit. [Repeal and reenactment on January 1, 2033.235-17.5Repealed.235-18Deposit beverage container deposit exemption.235-19Exceptional trees; tax deduction.235-20Comfort letters; authority to assess fees; established.235-20.5Tax administration special fund; established.