Chapter 17: City Personal Income Tax on Residents

Imposition of tax.

Separate tax relating to qualified higher education funds. [Repealed]

Minimum income tax. [Repealed]

Separate tax on the ordinary income portion of lump sum distributions.

Tax surcharge.

General provisions and definitions.

Credits against tax.

Meaning of terms.

City taxable income of a city resident individual.

City adjusted gross income of a city resident individual.

City deduction of a resident individual.

City standard deduction of a city resident individual.

City itemized deduction of a city resident individual.

City exemptions of a city resident individual.

Resident partners and shareholders of S corporations.

Residents; special provisions.

City taxable income of a city resident estate or trust.

Share of a resident estate, trust or beneficiary in city fiduciary adjustment.

Credits to trust beneficiary receiving accumulation distribution.

City minimum taxable income of city resident individual. [Repealed]

Computation of separate tax on the ordinary income portion of lump sum distributions received by city resident individuals, estates and trusts.

Returns and liabilities.

Time and place for filing returns and paying tax.

Signing of returns and other documents.

Change of resident status.

Relief from joint and several liability on joint return.

Extensions of time.

Requirements concerning returns, notices, records and statements.

Report of federal changes, corrections or disallowances.

Change of election.

Computation of tax where taxpayer restores substantial amount held under claim of right.

Requirement of withholding tax from wages.

Information statement for employee.

Credit for tax withheld.

Employer's return and payment of withheld taxes.

Employer's liability for withheld taxes.

Employer's failure to withhold.

Designation of third parties to perform acts required of employers.

Liability of third parties paying or providing for wages.

Notice of deficiency.

Assessment.

Limitations on assessment.

Interest on underpayment.

Additions to tax and civil penalties.

Overpayment.

Limitations on credit or refund.

Interest on overpayment.

Petition to tax commission.

Review of tax commission decision.

Mailing rules; holidays; miscellaneous.

Collection, levy and liens.

Transferees.

Jeopardy assessment.

Criminal penalties; cross-reference.

Income taxes of members of armed forces and victims of certain terrorist attacks.

General powers of tax commission.

Deposit and disposition of revenues.

Transition provisions. Standard deduction. [Repealed]

Enforcement with other taxes.

Administration, collection and review.

Construction.