701.308.1 Who must pay estimated income tax. |
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701.308.2 Time for filing and payment of tax. |
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701.308.3 Estimated tax for nonresidents. |
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701.308.4 Special estimated tax periods. |
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701.308.5 Reporting forms. |
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701.308.6 Penalty—underpayment of estimated tax. |
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701.308.7 Estimated tax carryforwards and how the carryforward amounts are affected under different circumstances. |
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