Part 5 - FILING STATUS; ELECTIONS; ACCOUNTING PERIODS AND METHODS
- Section 710:50-3-35 - Filing status and elections
- Section 710:50-3-36 - Residency
- Section 710:50-3-37 - Military residency
- Section 710:50-3-38 - Nonresidents; who must file
- Section 710:50-3-39 - Part-year resident
- Section 710:50-3-40 - Husbands and wives
- Section 710:50-3-41 - Deceased taxpayer
- Section 710:50-3-42 - Exempt organizations
- Section 710:50-3-43 - Charitable organization and solicitor registration [REVOKED]
- Section 710:50-3-44 - Accounting periods and methods
- Section 710:50-3-45 - Verification of signatures on electronically-filed returns
- Section 710:50-3-46 - Electronic filing requirement for tax return preparers
- Section 710:50-3-47 - Pass-Through Entity Tax Equity Act of 2019