Subpart 02 - Gross Income

Chapter 01 - Employee and Accommodation Sales (§§ 4-02-01-100 — 4-02-01-102)
Chapter 02 - Prizes, Premiums, Gifts, Coupons, Rebates, Discounts, Buy Downs, and Trading Stamps (§§ 4-02-02-100 — 4-02-02-502)
Chapter 03 - Mileage, Delivery Charges and Rebilled Expenses (§§ 4-02-03-100 — 4-02-03-104)
Chapter 04 - Finance Charges and Bad Debts (§§ 4-02-04-101 — 4-02-04-204)