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  • PART 3
    Nonresidents and Part-year Residents
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  • ARTICLE 22
    Personal Income Tax
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  • PART 5
    Withholding of Tax
    • This entry was published on 2025-05-16
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    PART 4

    Returns and Payment of Tax

    Tax (TAX) CHAPTER 60, ARTICLE 22

    PART IV-RETURNS AND PAYMENT OF TAX
    Section 651. Returns and liabilities.

    652. Time and place for filing returns and paying tax.

    653. Signing of returns and other documents.

    654. Relief from joint and several liability on joint return.

    657. Extensions of time.

    658. Requirements concerning returns, notices, records and

    statements.

    659. Report of federal changes, corrections or disallowances.

    659-a. Reporting of federal partnership adjustments.

    660. Election by shareholders of S corporations.

    661. Change of election.

    662. Computation of tax where taxpayer restores substantial

    amount held under claim of right.

    663. Estimated tax on sale or transfer of real property by

    nonresident.