Article2. Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax.  


Division 1. General Provisions.
§ 40-18-70. Definitions.
§ 40-18-71. Withholding tax.
§ 40-18-72. Included and excluded wages.
§ 40-18-73. Withholding certificates.
§ 40-18-73.1. Provisional employers.
§ 40-18-74. Payment of amounts withheld.
§ 40-18-75. Statement to be furnished employee.
§ 40-18-76. Liability for tax withheld.
§ 40-18-77. Refund to employer.
§ 40-18-78. Credit for tax withheld.
§ 40-18-79. Overpayment of tax; credit or refund available.
§ 40-18-80. Payment of estimated tax by individuals.
§ 40-18-80.1. Payment of estimated tax by corporations.
§ 40-18-81. Optional short form tax.
§ 40-18-82. (Repealed effective for tax years beginning after December 31, 2009) Estimated tax.
§ 40-18-83. (Repealed effective for tax years beginning after December 31, 2009) Payment of estimated tax.
§ 40-18-83.1. (Repealed effective for tax years beginning after December 31, 2009) Declaration and payment of estimated tax by corporations.
§ 40-18-84. Adjusted gross income.
§ 40-18-85. (Repealed effective for tax years beginning after December 31, 2009) Estates and fiduciaries.
§ 40-18-86. Sale or transfer of real property and associated tangible property by nonresidents.
Division 2. Wage Winnings Withholding Tax.
§ 40-18-90. Definitions.
§ 40-18-91. Wager proceeds; withholding of state income tax.