Individual Income Revenue Law

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

Please read the Caveats before accessing the statutes.

Estate Tax Chapter 105, Article 1A
Individual Income Tax Chapter 105, Article 4
Income Tax - Estates, Trusts and Beneficiaries Chapter 105, Article 4
Withholding Tax Chapter 105, Article 4A
Estimated Income Tax Chapter 105, 105-163.15
Gift Tax Chapter 105, Article 6
   
General Administration Chapter 105, Article 9