REVENUE
42.16 - payment of tax
42.16.101
time and place of payment
42.16.102
deficiency assessments
42.16.103
jeopardy assessments
42.16.104
interest on unpaid tax
42.16.105
penalties
42.16.106
collection of delinquent taxes or other funds through offset procedures
42.16.107
definitions relating to adjustment of joint return
42.16.108
request for adjustment of joint return
42.16.109
statement required for adjustment of joint return
42.16.111
request for reconsideration of assessment
42.16.112
formal hearing on request
42.16.113
application for formal hearing
42.16.114
contents of application
42.16.115
processing of application
42.16.116
hearing procedure
42.16.117
treatment of evidence
42.16.118
submission of briefs
42.16.119
department decision
42.16.131
request for refund
42.16.132
form of claim for refund
42.16.133
circumstances when interest is not paid on refunds
42.16.134
circumstances when interest is paid on refunds
42.16.1101
alternative tax
42.16.1104
earned income definition
42.16.1111
compensation for personal services
42.16.1112
travel expenses
42.16.1113
income from intangible personal property
42.16.1114
income from tangible personal property
42.16.1115
income attributable to multistate activities
42.16.1116
separate accounting methods
42.16.1117
apportionment of multistate income
42.16.1201
intent
42.16.1202
definitions
42.16.1203
two or more businesses of a single taxpayer
42.16.1204
business and nonbusiness income defined
42.16.1205
determination of business and nonbusiness income
42.16.1206
taxable in another state
42.16.1207
apportionment formula
42.16.1208
property factor in general
42.16.1209
property used for the production of business income
42.16.1210
consistency in reporting with respect to property
42.16.1211
numerator of property factor
42.16.1212
valuation of owned property
42.16.1213
valuation of rented property
42.16.1214
averaging property values
42.16.1215
payroll factor in general
42.16.1216
consistency in reporting with respect to payroll
42.16.1217
denominator of payroll factor
42.16.1218
numerator of payroll factor
42.16.1219
sales factor in general
42.16.1220
consistency in reporting with respect to sales
42.16.1221
denominator of sales factor
42.16.1222
numerator of sales factor
42.16.1223
sales of tangible personal property
42.16.1224
sales of tangible personal property to federal government
42.16.1225
sales other than sales of tangible personal property
42.16.1226
special apportionment and allocation compu-tations
42.16.1227
special computations related to property factor
42.16.1228
special computations related to sales factor
42.16.1229
special computations related to freight and passenger carriers
