Title 30. State Taxes

Part I. General Provisions; State Tax Agencies; Procedure and Enforcement

• Chapter 1. General Provisions
• Chapter 3. Department of Finance
• Chapter 5. Procedure, Administration and Enforcement

Part II. Income, Inheritance and Estate Taxes

• Chapter 11. Personal Income Tax
• Chapter 13. Inheritance
• Chapter 14. Gift Tax
• Chapter 15. Estate Tax
• Chapter 16. Pass-Through Entities, Estates and Trusts
• Chapter 17. Interstate Compromise Or Arbitration of Death Taxes
• Chapter 18. Land and Historic Resource Tax Credit
• Chapter 19. Corporation Income Tax
• Chapter 20. Business Tax Credits and Deductions

Part III. Occupational and Business Licenses and Taxes

• Chapter 21. General Provisions Concerning Licenses
• Chapter 23. Cost of Occupational Licenses and Fees
• Chapter 25. Contractors License Requirements and Taxes
• Chapter 27. Manufacturers License Requirements and Taxes
• Chapter 29. Retail and Wholesale Merchants License Requirements and Taxes
• Chapter 30. Motor Vehicle Document Fee and Automobile Dealer Handling Fee and License Fee
• Chapter 33. Steam, Gas and Electric Companies
• Chapter 35. Express Companies
• Chapter 37. Carriers of Passengers By Steam Power
• Chapter 39. Railroads and Canal Companies
• Chapter 41. Telegraph and Telephone Companies
• Chapter 43. Use Tax On Leases of Tangible Personal Property

Part IV. Commodity Taxes

• Chapter 51. Motor Fuel Tax
• Chapter 52. Motor Carriers Fuel Purchase Law
• Chapter 53. Tobacco Product Tax
• Chapter 54. Realty Transfer Tax
• Chapter 55. Public Utilities Taxes

Part V. Public Accommodation Taxes

• Chapter 61. Lodging Tax

Part VI. Miscellaneous Taxes

• Chapter 63. Affiliated Finance Companies