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15-30-2102. Construction of net income.
15-30-2103. Rate of tax.
15-30-2104. Tax on nonresident.
15-30-2105. Tax on lump-sum distributions.
15-30-2106. through reserved.
15-30-2110. Adjusted gross income.
15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income.
15-30-2112. Change from nonresident to resident or vice versa.
15-30-2113. Determination of marital status.
15-30-2114. Exemptions -- inflation adjustment.
15-30-2115. General definition of dependent.
15-30-2116. Additional exemption for dependent child with disability -- physician's verification.
15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions.
15-30-2118. Taxable liability on termination of independent liability fund.
15-30-2119. Net operating loss -- computation.
15-30-2120. through reserved.
15-30-2131. Deductions allowed in computing net income.
15-30-2132. Standard deduction.
15-30-2133. Nondeductible items in computing net income.
15-30-2134. through reserved.
15-30-2141. Independent liability fund -- deductibility.
15-30-2142. Income tax deduction for contribution to veterans' programs.
15-30-2143. Deduction for contributions to child abuse and neglect prevention program.
15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions.
15-30-2145. through reserved.
15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts.
15-30-2152. Computation of income of estates or trusts -- exemption.
15-30-2153. Determination of tax of estates and trusts.
15-30-2154. Estates and trusts tax remedies.