| § 99.01. AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE. |
| § 99.02. EFFECTIVE DATE. |
| § 99.03. DEFINITIONS. |
| § 99.04. INCOME SUBJECT TO TAX FOR INDIVIDUALS. |
| § 99.05. COLLECTION AT SOURCE. |
| § 99.06. INCOME SUBJECT TO NET PROFIT TAX. |
| § 99.07. DECLARATION OF ESTIMATED TAX. |
| § 99.08. CREDIT FOR TAX PAID. |
| § 99.09. ANNUAL RETURN. |
| § 99.10. PENALTY, INTEREST, FEES, AND CHARGES. |
| § 99.11. AUDIT. |
| § 99.12. ROUNDING. |
| § 99.13. AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR. |
| § 99.14. CONFIDENTIALITY. |
| § 99.15. FRAUD. |
| § 99.16. OPINION OF THE TAX ADMINISTRATOR. |
| § 99.17. ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY. |
| § 99.18. LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW. |
| § 99.19. ACTIONS TO RECOVER; STATUTE OF LIMITATIONS. |
| § 99.20. ADOPTION OF RULES. |
| § 99.21. FILING NET PROFIT TAXES; ELECTION TO BE SUBJECT TO PROVISIONS OF CHAPTER. |
| § 99.22. DEFINITIONS APPLICABLE ONLY TO §§ 99.21 TO 99.36. |
| § 99.23. APPLICABILITY; TAXABLE SITUS; APPORTIONMENT. |
| § 99.24. INFORMATION PROVIDED TO TAX ADMINISTRATORS; CONFIDENTIALITY. |
| § 99.25. FILING OF ANNUAL RETURN; REMITTANCE; DISPOSITION OF FUNDS. |
| § 99.26. ELECTRONIC FILING. |
| § 99.27. CONSOLIDATED RETURNS. |
| § 99.28. FAILURE TO PAY TAX. |
| § 99.29. DECLARATION OF ESTIMATED TAXES. |
| § 99.30. ADDITIONAL PENALTIES. |
| § 99.31. ASSESSMENTS AGAINST TAXPAYER. |
| § 99.32. REFUND APPLICATIONS. |
| § 99.33. AMENDED RETURNS. |
| § 99.34. EXAMINATION OF RECORDS AND OTHER DOCUMENTS AND PERSONS. |
| § 99.35. CREDITS. |
| § 99.36. RECKLESS VIOLATIONS; PENALTIES. |
| § 99.97. COLLECTION AFTER TERMINATION OF CHAPTER. |
| § 99.98. SAVINGS CLAUSE. |
| § 99.99. PENALTY. |