Returns and Payments; Administration | MidpageReturns and Payments; Administration
235-91Repealed.235-91.5Income tax credits; ordering of credit claims.235-92Returns, who shall make.235-93Joint returns.235-93.4Effect of civil union.235-93.5Repealed.235-94Returns by agent, guardian, etc.; liability of fiduciaries.235-94.5Repealed.235-95Partnership returns.235-96Returns by persons making payments.235-96.5Returns relating to unemployment.235-97Estimates; tax payments; returns.235-98Returns; form, verification and authentication, time of filing.235-99Returns; place for filing.235-100Persons in military service.235-100.5Abatement of income taxes of members of armed forces on death.235-101Federal returns and assessments, when copies are required.235-102Records and special returns.235-102.5Income check-off authorized.235-102.6Refund splitting.235-103Repealed.235-104Penalties.235-105Failure to keep records, render returns, or make reports by responsible persons.235-106Repealed.235-107Procedure upon failure to file return.235-108Audit of return; procedure; additional taxes.235-109Jeopardy assessments, security for payment, etc.235-109.5Repealed.235-110Credits and refunds.235-110.2Credit for school repair and maintenance.235-110.25Healthcare preceptor tax credit.235-110.3Repealed.235-110.31Repealed.235-110.32Renewable fuels production tax credit.235-110.4§§235-110.4 and 235-110.45 REPEALED.235-110.46Repealed.235-110.5Repealed.235-110.51Technology infrastructure renovation tax credit.235-110.6Fuel tax credit for commercial fishers.235-110.65Ship repair industry tax credit.235-110.7Capital goods excise tax credit.235-110.8Low-income housing tax credit. [Repeal and reenactment on December 31, 2027.235-110.9High technology business investment tax credit.235-110.91Tax credit for research activities. [Section repealed January 1, 2030.235-110.92Repealed.235-110.93Important agricultural land qualified agricultural cost tax credit.235-110.94Repealed.235-110.97Repealed.235-111Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.235-111.5Repealed.235-112Time for assessment of deficiency attributable to gain upon conversion.235-113Time for assessment of deficiency attributable to gain upon sale of a residence.235-114Appeals.235-115Assessments, etc., prima facie proof.235-116Disclosure of returns unlawful; penalty.235-117Reciprocal supplying of tax information.235-118Rules and regulations.235-119Taxes, state realizations.