Personal Taxes Law
The taxes listed below are administered by our Income Tax Division, Personal Taxes Section. Click on the tax to review the law on the General Assembly's web site.
| Estimated Income Tax | Chapter 105, 105-163.15 |
| Income Tax - Estates, Trusts and Beneficiaries | Chapter 105, Article 4 |
| Individual Income Tax | Chapter 105, Article 4 |
| Setoff Debt Collection Act | Chapter 105A |
| Withholding Tax | Chapter 105, Article 4A |
| Tax Credits Not Included in Article 4: | |
| Business and Energy | Chapter 105, Article 3B |
| Growing Businesses | Chapter 105, Article 3J |
| Historic Rehabilitation | Chapter 105, Article 3D |
| Low-Income Housing | Chapter 105, Article 3E |
| Mill Rehabilitation | Chapter 105, Article 3H |
| Railroad Intermodal Facilities | Chapter 105, Article 3K |
| Research and Development | Chapter 105, Article 3F |