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CHAPTER 289A. Administration and compliance

Table of Sections
Section Headnote

GENERAL PROVISIONS

289A.01 Application of chapter.
289A.02 Definitions.
289A.07 [Repealed, 2005 c 151 art 1 s 117]

FILING REQUIREMENTS

289A.08 Filing requirements for individual income, fiduciary income, corporate franchise, mining company, and entertainment taxes.
289A.09 Filing requirements for taxes withheld from wages, from compensation of entertainers, and from payments to out-of-state contractors; and taxes withheld by partnerships and small business corporations.
289A.10 Filing requirements for estate tax returns.
289A.11 Filing requirements for sales and use tax returns.
289A.12 Filing requirements for information returns and reports.
289A.121 Tax shelters; special rules.
289A.13 [Repealed, 2005 c 151 art 1 s 117]

DUE DATES AND FILING EXTENSIONS

289A.18 Due dates for filing of returns.
289A.19 Extensions for filing returns.
289A.20 Due dates for making payments of tax.

PAYMENT OF ESTIMATED TAX

289A.25 Payment of estimated tax by individuals, trusts, or partnerships.
289A.26 Payment of estimated tax by corporations.

PAYMENT EXTENSIONS AND LIABILITY

289A.30 Extensions for paying tax.
289A.31 Liability for payment of tax.

ASSESSMENTS, EXAMINATIONS,

AND STATUTES OF LIMITATIONS

289A.35 Assessments on returns.
289A.36 [Repealed, 2005 c 151 art 1 s 117]
289A.37 Assessments; erroneous refunds; joint income tax returns.
289A.38 Limitations on time for assessment of tax.
289A.39 Limitations; armed services.
289A.40 Limitations on claims for refund.
289A.41 Bankruptcy; suspension of time.
289A.42 Consent to extend statute.
289A.43 [Repealed, 2005 c 151 art 1 s 117]

REFUNDS

289A.50 Claims for refunds.

INTEREST

289A.55 Interest payable to commissioner.
289A.56 Interest on overpayments.

CIVIL PENALTIES

289A.60 Civil penalties.

CRIMINAL PENALTIES

289A.63 Criminal penalties.

ADMINISTRATIVE REVIEW

289A.65 [Repealed, 2005 c 151 art 1 s 117]