General Index

INCOME TAX (STATE)

Brokers, information on customers, 314.360

INCOME TAX (STATE)

Charitable checkoff program, see Charitable checkoff program, this topic

See CHARITABLE CHECKOFF PROGRAM

INCOME TAX (STATE)

Child Support, Division of, information furnished, confidentiality, 180.320

INCOME TAX (STATE)

Civil penalty, failure to file, 305.992

INCOME TAX (STATE)

Common trust funds, 316.472

INCOME TAX (STATE)

Conflicting claims, 305.215

INCOME TAX (STATE)

Date, filing or receipt, 293.660, 305.128, 305.820, 314.385

INCOME TAX (STATE)

Decedents, 316.362, 316.377, 316.382, 316.472

INCOME TAX (STATE)

Deficiencies, 305.265

INCOME TAX (STATE)

Demographic data of taxpayer, self-reporting, 305.686, 305.687, 305.688, 316.366

INCOME TAX (STATE)

Disability, persons under, 316.377

INCOME TAX (STATE)

Division of liability, 316.368

INCOME TAX (STATE)

Divorce or separation, 316.368

INCOME TAX (STATE)

Divulging contents, 9.565, 305.193, 305.686, 314.835, 314.840, 314.991

INCOME TAX (STATE)

Election, exercised, change, 316.462

INCOME TAX (STATE)

Electronic filing, paid tax preparers, 314.364

INCOME TAX (STATE)

Employers, withheld taxes, 316.202

INCOME TAX (STATE)

Evidence of nonfiling, 314.845

INCOME TAX (STATE)

Examination by Department of Revenue, 305.265

INCOME TAX (STATE)

Extension, filing time, 314.395

INCOME TAX (STATE)

Failure to file, 305.992, 314.360, 314.400, 314.430, 316.202

INCOME TAX (STATE)

False

INCOME TAX (STATE)

Penalty, 305.990

INCOME TAX (STATE)

Prohibited, 305.815, 305.990, 314.075

INCOME TAX (STATE)

Federal, copies to Department of Revenue, 314.380, 316.457

INCOME TAX (STATE)

Filing, see Filing, this topic

See FILING

INCOME TAX (STATE)

Flesch Reading Ease Score, requirement, 316.364

INCOME TAX (STATE)

Foreign state, copies to Department of Revenue, 314.380

INCOME TAX (STATE)

Fraudulent

INCOME TAX (STATE)

Additional assessment, 314.410

INCOME TAX (STATE)

Penalty, 314.991

INCOME TAX (STATE)

Prohibited, 314.075

INCOME TAX (STATE)

Frivolous filings, penalties, 316.992

INCOME TAX (STATE)

Guardians, conservators, 316.377, 316.472

INCOME TAX (STATE)

Hardship, 316.368

INCOME TAX (STATE)

Head of household, 316.042

INCOME TAX (STATE)

Health insurance exchange, information, use, 741.500

INCOME TAX (STATE)

Income threshold, 316.362

INCOME TAX (STATE)

Inconsistencies, result, tax determinations, 314.105, 314.115, 314.125, 314.135

INCOME TAX (STATE)

Incorrect, penalty for filing, 316.992

INCOME TAX (STATE)

Information returns

INCOME TAX (STATE)

(Generally), 314.360

INCOME TAX (STATE)

Returns (Cont.)

INCOME TAX (STATE)

Information returns (Cont.)

INCOME TAX (STATE)

Brokers, 314.360

INCOME TAX (STATE)

Common trust funds, 316.472

INCOME TAX (STATE)

Evidence, not supplied, 314.845

INCOME TAX (STATE)

Fiduciaries, 314.360, 314.845

INCOME TAX (STATE)

Magnetic media or machine-readable form, 314.362

INCOME TAX (STATE)

Partnerships, 314.360, 314.724, 314.726

INCOME TAX (STATE)

Penalties, 314.360

INCOME TAX (STATE)

Reporting failures, effect on deductions, 305.217

INCOME TAX (STATE)

Instructions, 316.363

INCOME TAX (STATE)

Interest on delayed return, 314.395

INCOME TAX (STATE)

Joint, 316.042, 316.122, 316.367, 316.368, 316.462

INCOME TAX (STATE)

Listed and reportable transactions, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Low-income tax navigation and assistance grant program, 409.711

INCOME TAX (STATE)

Magnetic media or machine-readable form, 314.362

INCOME TAX (STATE)

Mailed, lost, 293.660, 305.820

INCOME TAX (STATE)

Minors, 316.372, 316.377

INCOME TAX (STATE)

Multistate Tax Compact Commission, access, 314.840

INCOME TAX (STATE)

Nonresidents, 316.122, 316.362

INCOME TAX (STATE)

Notice of qualification, 316.392

INCOME TAX (STATE)

Partnerships, 314.360, 314.724, 314.726, 314.733, 314.778

INCOME TAX (STATE)

Pass-through entities, composite returns, 314.778

INCOME TAX (STATE)

Payment of tax at time for filing return, 314.395

INCOME TAX (STATE)

Penalties, interest, 314.360, 314.400, 314.430, 316.202

INCOME TAX (STATE)

Race and ethnicity of taxpayer, self-reporting, 305.686, 305.687, 305.688, 316.366

INCOME TAX (STATE)

Reading ease score, Flesch, 316.364

INCOME TAX (STATE)

Real estate transactions, 314.360

INCOME TAX (STATE)

Requiring when failure to file, 314.370

INCOME TAX (STATE)

Residents, requirement, 316.362

INCOME TAX (STATE)

Revenue, estimates, information, use for private pecuniary benefit, 314.865

INCOME TAX (STATE)

Rules, substantiating, 316.202

INCOME TAX (STATE)

Secrecy provisions, 9.565, 305.193, 305.686, 314.835, 314.840, 314.991

INCOME TAX (STATE)

Separation or divorce, 316.368

INCOME TAX (STATE)

Signature, verified statement, 305.810

INCOME TAX (STATE)

Spouses, see Spouses, this topic

See SPOUSES

INCOME TAX (STATE)

Supplementary, requiring, 314.370

INCOME TAX (STATE)

Tax consultants and preparers, see TAX CONSUL-

See TAX CONSUL-

INCOME TAX (STATE)

TANTS AND PREPARERS, generally

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Trusts, 316.362, 316.377, 316.382, 316.472

INCOME TAX (STATE)

Verification, 305.810

INCOME TAX (STATE)

Waiver

INCOME TAX (STATE)

Information, fiduciaries, brokers, 314.360

INCOME TAX (STATE)

Withholding, employers, 316.202

INCOME TAX (STATE)

Withheld taxes, employers, 316.202

INCOME TAX (STATE)

Revenues

INCOME TAX (STATE)

Distribution to General Fund, 316.502

INCOME TAX (STATE)

Estimates, see STATE FINANCE

See STATE FINANCE

INCOME TAX (STATE)

Penalties, promoting abusive tax shelters, disposition, 314.469

INCOME TAX (STATE)

Rewards for information, 314.855

INCOME TAX (STATE)

Royalties, allocation to this state, 314.640

INCOME TAX (STATE)

Rules

INCOME TAX (STATE)

(Generally), 305.100, 305.125, 314.815

INCOME TAX (STATE)

Administering oath and taking acknowledgments, 314.810

INCOME TAX (STATE)

Allocation and apportionment of income, 314.665, 314.667, 314.673

INCOME TAX (STATE)

Application of rules, generally, 305.125

INCOME TAX (STATE)

Athletes, professional, salary withholdings, 316.219