Retirement and pensions

Exclusions from taxable net income computations, §48-7-27. Qualified pension plans. Exempt organizations, §48-7-25. Withholding of federal annuitants, §48-7-100.1. Retraining programs provided by employer. Tax credits, §48-7-40.5. Returns. Armed forces members. Extensions for filing, §48-7-56. Audits. Examination of federal income tax returns, §48-7-59. Corporations, §48-7-51. Based upon books of account, §48-7-34. Combining net worth tax return with state income tax return, §48-13-77. Consolidated returns of two or more corporations, §48-7-51. Information concerning dividend payments, §48-7-52. Receivers, trustees and assignees, §48-7-51. INCOME TAXES —Cont’d Returns —Cont’d Electronic filing for nonindividual taxpayers, §48-7-54. Employers required to deduct and withhold taxes. Persons authorized to sign, §48-7-107. Estimated returns, §48-7-56.