Chapter 18. Income and Franchise Taxes. Subchapter I. Repeal of Prior Income Tax Law and Applicability of Subchapter; General Definitions. §§ 47-1801.01 – 47-1801.05 Subchapter II. Exempt Organizations. §§ 47-1802.01 – 47-1802.04 Subchapter III. Net Income, Gross Income and Exclusions Therefrom, and Deductions. §§ 47-1803.01 – 47-1803.03 Subchapter IV. Accounting Periods, Installment Sales, and Inventories. §§ 47-1804.01 – 47-1804.07 Subchapter V. Returns. §§ 47-1805.01 – 47-1805.05 Subchapter VI. Tax on Residents and Nonresidents. §§ 47-1806.01 – 47-1806.17 Subchapter VII. Tax on Corporations and Financial Institutions. §§ 47-1807.01 – 47-1807.15 Subchapter VII-A. Job Growth Tax Credit. §§ 47-1807.51 – 47-1807.56 Subchapter VII-B. Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] §§ 47-1807.61 – 47-1807.66 Subchapter VIII. Tax on Unincorporated Businesses. §§ 47-1808.01 – 47-1808.15 Subchapter IX. Tax on Estates and Trusts. §§ 47-1809.01 – 47-1809.10 Subchapter X. Purpose of Chapter and Allocation and Apportionment. §§ 47-1810.01 – 47-1810.09 Subchapter XI. Bases. §§ 47-1811.01 – 47-1811.04 Subchapter XII. Assessment and Collection; Time of Payment. §§ 47-1812.01 – 47-1812.17 Subchapter XIII. Penalties and Interest. §§ 47-1813.01 – 47-1813.07 Subchapter XIV. Licenses. §§ 47-1814.01 – 47-1814.09 Subchapter XV. Appeal. §§ 47-1815.01 – 47-1815.01 Subchapter XVI. Rules and Regulations. §§ 47-1816.01 – 47-1816.03 Subchapter XVII. Qualified High Technology Companies. §§ 47-1817.01 – 47-1817.08 Subchapter XVIII. Qualified Social Electronic Commerce Companies. §§ 47-1818.01 – 47-1818.08
