RETURNS AND RECORDS, GENERALLY; VALIDITY

Section 231-15 - Returns to be signed
Section 231-15.3 - Signature presumed authentic
Section 231-15.4 - Tax return preparers; preparer tax identification number required
Section 231-15.5 - Disclosure by return preparers
Section 231-15.6 - Returns of corporations or partnerships
Section 231-15.7 - Returns by fiduciaries
Section 231-15.8 - Time for performing certain acts postponed by reason of service in combat zone
Section 231-16 - Copies of returns
Section 231-17 - Notices, how given
Section 231-18 - Tax and other officials permitted to inspect returns; reciprocal provisions
Section 231-19 - [Repealed]
Section 231-19.3 - Disclosure of letter rulings, et al
Section 231-19.5 - Public inspection and copying of written opinions
Section 231-20 - Evidence, tax records as
Section 231-21 - Due date on Saturday, Sunday, or holiday
Section 231-21.5 - Effect of civil union