Section 316.022 – General definitions.
As used in this chapter, unless the context requires otherwise: (1) “Department” means the Department of Revenue. (2) “Director” means the Director of the Department of Revenue. (3) “Individual” means a natural person, including aliens and minors. (4) A “nonresident” means an individual who is not a resident of this state. (5) “Part-year resident” means […]
Section 316.023
[1987 c.293 §§71,72,73; renumbered 314.033 in 1993]
Section 316.024 – Application of federal law to determination of taxable income.
Section 243 of the Tax Reform Act of 1986 (P.L. 99-514) does not apply for purposes of determining taxable income under this chapter. [1987 c.293 §12a; 2003 c.46 §36]