General Index

INCEST

Marriage

INCEST

Annulment, grounds, 107.005

INCEST

Issue, legitimate, 106.190

INCEST

Void, 106.020

INCEST

Prevention, control and treatment services, 409.220

INCINERATORS

See also WASTE DISPOSAL

See WASTE DISPOSAL

INCINERATORS

Air curtain incinerators, pollution permit exemption, 468A.318

INCINERATORS

Crematories, temperature regulations, 468A.865

INCINERATORS

Infectious waste disposal, 459.225, 459.395, 459A.224, 468A.880

INCINERATORS

Mobile field incinerators, tax exemption, 307.390

INCINERATORS

Municipal solid waste incinerators, 459A.224, 468A.875, 468A.880

INCINERATORS

PCB disposal, generally, 466.300

INCOME

Compensation and salaries, see COMPENSATION

See COMPENSATION

INCOME

AND SALARIES, generally

INCOME

Taxation, see INCOME TAX (LOCAL), generally;

See INCOME TAX (LOCAL)

INCOME

INCOME TAX (STATE), generally

INCOME

Trusts and trustees, see TRUSTS AND TRUST-

See TRUSTS AND TRUST-

INCOME

EES

INCOME

Uniform Principal and Income Act, see PRINCI-

See PRINCI-

INCOME

PAL AND INCOME ACT, UNIFORM, generally

INCOME TAX (LOCAL)

(Generally), 305.620 et seq.

INCOME TAX (LOCAL)

Appeals, 305.275, 305.410, 305.570

INCOME TAX (LOCAL)

Collection agreements, state services, 305.620, 305.630, 305.645

INCOME TAX (LOCAL)

Compliance with local ordinances, 305.630

INCOME TAX (LOCAL)

Discrimination among employers prohibited, 305.640

INCOME TAX (LOCAL)

Employer status, state and local governments, 305.625

INCOME TAX (LOCAL)

Metropolitan service districts, 268.505

INCOME TAX (LOCAL)

Rate of withholding, 305.635

INCOME TAX (STATE)

(Generally), 316.002 et seq.

INCOME TAX (STATE)

ABLE accounts, 315.650, 315.653, 316.680, 316.699

INCOME TAX (STATE)

Abusive tax shelters, see Tax shelters, this topic

See TAX SHELTERS

INCOME TAX (STATE)

Accountants, public, representation, taxpayers, 305.239

INCOME TAX (STATE)

Accounting periods and methods

INCOME TAX (STATE)

(Generally), 314.276

INCOME TAX (STATE)

Accrual basis

INCOME TAX (STATE)

Budget estimate, 294.361

INCOME TAX (STATE)

Defined, 294.311

INCOME TAX (STATE)

Federal income tax deduction to be reported on, 316.685

INCOME TAX (STATE)

Method of accounting, municipal corporation, 294.333

INCOME TAX (STATE)

Savings banks, earnings, 716.805

INCOME TAX (STATE)

Accrual method, federal income tax deduction, requirement, 316.685

INCOME TAX (STATE)

Carryforwards and carrybacks, net operating losses, 316.028, 316.029, 316.031

INCOME TAX (STATE)

Changes

INCOME TAX (STATE)

Federal law adoption, adjustments, 316.047

INCOME TAX (STATE)

Returns, 314.355

INCOME TAX (STATE)

Federal

INCOME TAX (STATE)

(Generally), 316.685

INCOME TAX (STATE)

Accrual method requirement, 316.685

INCOME TAX (STATE)

Adoption of, 316.007

INCOME TAX (STATE)

Flight of taxpayer, 314.440

INCOME TAX (STATE)

Income tax deduction, 316.680

INCOME TAX (STATE)

Partnership, 314.276

INCOME TAX (STATE)

Real estate mortgage investment conduit, 314.276

INCOME TAX (STATE)

Segregated or separate method, 314.667

INCOME TAX (STATE)

Accrual basis, see Accounting periods and methods, this topic

See ACCOUNTING PERIODS AND METHODS

INCOME TAX (STATE)

Accumulation distribution credit, 316.298

INCOME TAX (STATE)

Acknowledgments, Department of Revenue, taking, 314.810

INCOME TAX (STATE)

Actions and proceedings

INCOME TAX (STATE)

Appeal and review, see Appeal and review, this topic

See APPEAL AND REVIEW

INCOME TAX (STATE)

By department, to recover tax, 305.610

INCOME TAX (STATE)

By taxpayers, on appeal from department, 305.610

INCOME TAX (STATE)

Contempt, 305.190

INCOME TAX (STATE)

Limitation, see Limitation of actions and proceedings, this topic

See LIMITATION OF ACTIONS AND PROCEEDINGS

INCOME TAX (STATE)

Qualifying investment contracts, breach, 314.671

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Wildfire-related litigation amounts received, subtraction, 316.866, 316.867

INCOME TAX (STATE)

Additions, see Modification of federal taxable income, this topic

See MODIFICATION OF FEDERAL TAXABLE INCOME

INCOME TAX (STATE)

Adjusted basis, see Gain or loss, this topic

See GAIN OR LOSS

INCOME TAX (STATE)

Adjusted gross income

INCOME TAX (STATE)

Definition, 316.127

INCOME TAX (STATE)

Federal adjusted gross income, determination, 316.013

INCOME TAX (STATE)

Adjustment of returns, see Returns, this topic

See RETURNS

INCOME TAX (STATE)

Administration

INCOME TAX (STATE)

(Generally), 305.015, 314.805, 316.032

INCOME TAX (STATE)

Assistance program for tax practitioners, Department of Revenue, 305.261

INCOME TAX (STATE)

Branch offices, 314.805

INCOME TAX (STATE)

Certificate of department as evidence, 314.845

INCOME TAX (STATE)

Department of Revenue Administration Account, 305.063

INCOME TAX (STATE)

Administration (Cont.)

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)

Oaths and acknowledgments, 314.810

INCOME TAX (STATE)

Representative of taxpayer, recognition, 305.239

INCOME TAX (STATE)

Revenues, disposition, 316.502

INCOME TAX (STATE)

Rewards for information, 314.855

INCOME TAX (STATE)

Rules, generally, 305.100, 305.125, 314.815

INCOME TAX (STATE)

Statistics, 314.850

INCOME TAX (STATE)

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

INCOME TAX (STATE)

Withholdings, application of tax laws, 316.171, 316.212

INCOME TAX (STATE)

Advocate, Taxpayer, see TAXPAYER ADVO-

See TAXPAYER ADVO-

INCOME TAX (STATE)

CATE, generally

INCOME TAX (STATE)

Affirmation, returns, 305.810, 305.815

INCOME TAX (STATE)

Agent, collecting taxes, warrant, by, 314.430

INCOME TAX (STATE)

Agreements, closing, Department of Revenue, 305.150

INCOME TAX (STATE)

Agriculture and horticulture

INCOME TAX (STATE)

Capital gains, long-term, 316.045

INCOME TAX (STATE)

Credits

INCOME TAX (STATE)

Biomass, see Credits, this topic

See CREDITS

INCOME TAX (STATE)

Bovine manure production or collection, 315.176, 315.184

INCOME TAX (STATE)

On-farm processing facilities, machinery and equipment, 315.117, 315.119, 315.123

INCOME TAX (STATE)

Overtime compensation paid by employer, 315.133, 315.135, 315.136, 315.137, 653.277, 653.278