SUBTITLE 8. RETURNS AND DECLARATIONS  


PART I. DEFINITION
§ 10-801. "Individual" defined
§ 10-802, 10-803.
PART II. RETURNS AND DECLARATIONS GENERALLY
§ 10-804. Requirements generally; checkoff; fractional part of dollar
§ 10-804.1. Corporations and corporate group returns.
§ 10-805. Individual returns -- Residents
§ 10-806. Individual returns -- By nonresident
§ 10-807. Individual returns -- Joint or separate return
§ 10-808. Individual returns -- By person on behalf of individual
§ 10-809. Individual returns -- By individual not required to file
§ 10-810. Corporation return -- In general
§ 10-811. Corporation return -- Affiliated corporations
§ 10-812. Corporation return -- Exempt corporations
§ 10-813. Fiduciary return
§ 10-814. Partnership return
§ 10-815. Individual declaration of estimated tax
§ 10-816. Corporation and partnership declaration of estimated tax
§ 10-817. Withholding returns
§ 10-818. Public inspection of tax returns
§ 10-819. Limited liability corporation return
PART III. RETURNS AND DECLARATIONS REQUIRED
§ 10-820. Returns and declarations of individuals or partnerships
§ 10-821. Returns and declarations of corporations
§ 10-822. Returns on withholdings
§ 10-823. Extensions for filing returns
§ 10-824. Income tax return preparer requirements
PART IV. OTHER FILINGS
§ 10-827. Information return -- When federal information return not filed
§ 10-828. Information return -- When federal information return filed
§ 10-829. Copy of information return to recipient of payment
§ 10-830. Sale of real estate by nonresident