Individual Income Tax Law

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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

Last modified on: 10/31/07 03:37:06 PM.