General Index

INCOME TAX (STATE)

Farming, 316.045

INCOME TAX (STATE)

Farming business, 314.297

INCOME TAX (STATE)

Federal adjusted gross income, 316.695

INCOME TAX (STATE)

Federal adoptions, 316.007, 316.012, 316.022, 316.048, CONST. IV §32

INCOME TAX (STATE)

Federal creditable service, 316.680

INCOME TAX (STATE)

Federal pension, 316.680

INCOME TAX (STATE)

Fiduciary adjustment, 316.287

INCOME TAX (STATE)

Financial institution, 314.610

INCOME TAX (STATE)

First-time home buyer savings account, 316.796

INCOME TAX (STATE)

Flesch Reading Ease Score, 316.363

INCOME TAX (STATE)

Household income, 316.147, 316.157

INCOME TAX (STATE)

Income, 316.147, 316.157

INCOME TAX (STATE)

Individual, 316.022

INCOME TAX (STATE)

Listed transaction, 314.307

INCOME TAX (STATE)

Listed transaction understatement, 314.403

INCOME TAX (STATE)

Loggers and logging, 316.824

INCOME TAX (STATE)

Long-term debt security, 315.529

INCOME TAX (STATE)

Machinery and equipment, 315.119

INCOME TAX (STATE)

Manufactured dwelling park, 316.090

INCOME TAX (STATE)

Military pay, 316.792

INCOME TAX (STATE)

Net pension income, 316.157

INCOME TAX (STATE)

Nonapportionable income, 314.610

INCOME TAX (STATE)

Nonpassive income, nonpassive loss, 316.043

INCOME TAX (STATE)

Nonresident estate or trust, 316.302

INCOME TAX (STATE)

Parent, 316.372

INCOME TAX (STATE)

Partnership-level audit, 314.731

INCOME TAX (STATE)

Pass-through entity, 314.410, 314.775, 316.119

INCOME TAX (STATE)

Pension income, 316.157

INCOME TAX (STATE)

Pollution control facility, 468.155

INCOME TAX (STATE)

Processing, 315.119

INCOME TAX (STATE)

Public utilities, 314.610

INCOME TAX (STATE)

Public warehouse, 314.665

INCOME TAX (STATE)

Qualified low-income community investment, 315.529

INCOME TAX (STATE)

Qualified machinery and equipment, 315.119

INCOME TAX (STATE)

Qualified research, 315.518

INCOME TAX (STATE)

Qualified semiconductor company, 315.518

INCOME TAX (STATE)

Definitions (Cont.)

INCOME TAX (STATE)

Qualifying income, 316.043

INCOME TAX (STATE)

Qualifying income limit, 315.273

INCOME TAX (STATE)

Qualifying investment contract, 314.668

INCOME TAX (STATE)

Related taxpayer, 314.105

INCOME TAX (STATE)

Reorganized business entity, 305.330

INCOME TAX (STATE)

Reportable transaction, 314.307

INCOME TAX (STATE)

Resident, 316.027

INCOME TAX (STATE)

Resident estate, 316.282

INCOME TAX (STATE)

Resident funeral trust, 316.282

INCOME TAX (STATE)

Resident of this state, 316.027

INCOME TAX (STATE)

Resident trust, 316.282

INCOME TAX (STATE)

Return, 316.587, 316.588

INCOME TAX (STATE)

Riparian land, 315.113

INCOME TAX (STATE)

Sales, 314.610

INCOME TAX (STATE)

Severe disability, 316.752

INCOME TAX (STATE)

Share-rent agreement, 315.113

INCOME TAX (STATE)

Short line railroad, 315.591

INCOME TAX (STATE)

Significant hardship, 305.801

INCOME TAX (STATE)

Single sales factor method, 314.668

INCOME TAX (STATE)

Small forestland owner, 315.124

INCOME TAX (STATE)

Small forestland owner minimum option, 315.124

INCOME TAX (STATE)

Standard deduction, 316.695

INCOME TAX (STATE)

State, 314.610

INCOME TAX (STATE)

Taxable income, 316.007, 316.022

INCOME TAX (STATE)

Taxable income of resident, 316.048

INCOME TAX (STATE)

Taxable year, 314.724

INCOME TAX (STATE)

Taxes, 305.610

INCOME TAX (STATE)

Taxpayer, 314.105, 314.297, 314.615, 314.665, 316.022

INCOME TAX (STATE)

Telecommunications, 314.280

INCOME TAX (STATE)

Timber harvest, 315.124

INCOME TAX (STATE)

Time of assessment, 314.407

INCOME TAX (STATE)

Total gross receipts, 314.674

INCOME TAX (STATE)

Transaction without economic substance, 314.307

INCOME TAX (STATE)

Transferee, 314.310

INCOME TAX (STATE)

Traveling expenses, 316.811, 316.824

INCOME TAX (STATE)

Understatement, 314.402

INCOME TAX (STATE)

Uniform Division of Income for Tax Purposes Act, 314.610

INCOME TAX (STATE)

Uniformed services, 316.193, 316.792

INCOME TAX (STATE)

Utilities, 314.280

INCOME TAX (STATE)

Wages, 316.162

INCOME TAX (STATE)

Water transit vessel, 315.517

INCOME TAX (STATE)

Wildfire; wildfire-related litigation, 316.867

INCOME TAX (STATE)

Writings or remittance, 305.820

INCOME TAX (STATE)

Demographic data of taxpayers, self-reporting, returns, 305.686, 305.687, 305.688, 316.366

INCOME TAX (STATE)

Department of Revenue Administration Account, establishing, appropriation, 305.063

INCOME TAX (STATE)

Dependent care credits, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Depletion, deductibility, 316.680

INCOME TAX (STATE)

Depreciation, modification of federal taxable income, 316.707, 316.739

INCOME TAX (STATE)

Determination of tax

INCOME TAX (STATE)

By department, 305.265

INCOME TAX (STATE)

Defined, 314.105

INCOME TAX (STATE)

Filing objections to, 305.265

INCOME TAX (STATE)

Gross income, business under common control of several taxpayers, 314.295

INCOME TAX (STATE)

Direct deposit of refunds, 305.762

INCOME TAX (STATE)

Disabilities, persons with

INCOME TAX (STATE)

ABLE accounts, 315.650, 315.653, 316.680, 316.699

INCOME TAX (STATE)

Credits, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Low-income tax navigation and assistance grant program, 409.711

INCOME TAX (STATE)

Disasters, see Emergencies and disasters, this topic

See EMERGENCIES AND DISASTERS

INCOME TAX (STATE)

Disclosures of taxpayer information, 9.565, 305.193, 305.686, 305.806, 314.835, 314.840, 314.843, 314.991

INCOME TAX (STATE)

Dispute resolution, Multistate Tax Commission, 305.676

INCOME TAX (STATE)

Dividends

INCOME TAX (STATE)

See also Interest, this topic

See INTEREST