Section 651. Returns and liabilities

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

Section 653. Signing of returns and other documents

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

Section 657. Extensions of time

Section 658. Requirements concerning returns, notices, records and statements

Section 659. Report of federal changes, corrections or disallowances

Section 660. Election by shareholders of S corporations

Section 661. Change of election

Section 662. Computation of tax where taxpayer restores substantial amount held under claim of right

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