Personal Taxes Law

The taxes listed below are administered by our Income Tax Division, Personal Taxes Section. Click on the tax to review the law on the General Assembly's web site.

 

Estimated Income Tax Chapter 105, 105-163.15
Income Tax - Estates, Trusts and Beneficiaries Chapter 105, Article 4
Individual Income Tax Chapter 105, Article 4
Setoff Debt Collection Act Chapter 105A
Withholding Tax Chapter 105, Article 4A
   
Tax Credits Not Included in Article 4:  
Business and Energy Chapter 105, Article 3B
Growing Businesses Chapter 105, Article 3J
Historic Rehabilitation Chapter 105, Article 3D
Low-Income Housing Chapter 105, Article 3E
Mill Rehabilitation Chapter 105, Article 3H
Railroad Intermodal Facilities Chapter 105, Article 3K
Research and Development Chapter 105, Article 3F