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Multistate Corporate Income Tax Reporter

Multistate Corporate Income Tax Reporter

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  • Frequency of Updates:
    Weekly
  • Brand:
    Research Institute of America

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RIA Multistate Corporate Income Tax Reporterprovides comprehensive coverage on how states tax the income earned by corporations, insurance companies, LLCs, and LLPs. The editorial and primary source materials are uniformly organized by state and supported by unique features including the state search wizard and Compare It. If your company or your clients do business in more than one state, you need up to date information on rates, apportionment, conformity, add-backs, filing requirements, and other topics.

RIA Multistate Corporate Income Tax Reporter is updated weekly and includes:

  • Detailed editorial explanations of state corporate income taxes with links to primary source materials
  • Annotations of cases and rulings
  • Full collection of state corporate tax laws and regulations
  • Full collection of state cases and rulings on corporate tax issues

Your subscription also includes:

  • RIA Daily Updates
  • State Taxes Weekly newsletter
  • Full text of state legislation

List of Content (Click any title to expand the list)
Multistate Corporate Income Tax Reporter

  • Alabama
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASE
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM NET INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • ANNUAL CORPORATE PERMIT AND FEE
      • Insurance
        • INSURANCE COMPANIES TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • Franchise
        • BUSINESS PRIVILEGE TAX—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • ANNUAL CORPORATE PERMIT AND FEE
      • Insurance
        • INSURANCE COMPANIES TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Ala. Constitution of 1901
        • Article IV LEGISLATIVE DEPARTMENT
        • Article XI TAXATION
        • Article XII CORPORATIONS—PRIVATE CORPORATIONS
      • Ala. Constitution Amendment
        • AMENDMENTS
      • Ala. Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 CONSTRUCTION OF CODE AND STATUTES
          • Chapter 3 MISCELLANEOUS PROVISIONS
        • Title 2 AGRICULTURE
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 COMMISSIONER OF AGRICULTURE AND INDUSTRIES
            • Article 5 Center For Alternative Fuels
          • Chapter 10 COOPERATIVES AND ASSOCIATIONS
            • Article 2 Marketing Associations Generally
            • Article 4 Mutual Farming or Trucking Associations
        • Title 4 AVIATION
          • Chapter 3 AIRPORT AUTHORITIES
            • Article 1 General Provisions
        • Title 5 BANKS AND FINANCIAL INSTITUTIONS
          • Chapter 12A ADMINISTRATION, ETC., OF COMMON TRUST FUNDS
        • Title 6 CIVIL PROCEDURE
          • Chapter 2 LIMITATION OF ACTIONS
            • Article 2 Time Provisions
        • Title 9 CONSERVATION AND NATURAL RESOURCES
          • Chapter 14A ALABAMA PUBLIC RECREATIONAL AND HISTORICAL FACILITIES IMPROVEMENT ACT
        • Title 10 CORPORATIONS, PARTNERSHIPS AND ASSOCIATIONS
          • Chapter 2B BUSINESS CORPORATIONS
            • Article 14 Dissolution
              • Division B Administrative Dissolution
            • Article 15 Foreign Corporations
              • Division C Revocation of Certificate of Authority
          • Chapter 4 PARTICULAR CORPORATIONS, ASSOCIATIONS, ETC.
            • Article 7 Industrial Development Corporations
            • Article 9 Single-Tax and Other Mutual Economic Associations
            • Article 19 Professional Corporations
          • Chapter 8A THE UNIFORM PARTNERSHIP ACT (1996)
            • Article 1 General Provisions
            • Article 2 Nature of Partnership
            • Article 3 Relations of Partners to Persons Dealing with Partnership
            • Article 4 Relations of Partners to Each Other and to Partnership
            • Article 5 Transferees and Creditors of Partner
            • Article 6 Partner's Dissociation
            • Article 7 Partner's Dissociation When Business Not Wound Up
            • Article 8 Winding Up Partnership Business
            • Article 9 Conversions and Mergers
            • Article 10 Registered Limited Liability Partnerships
            • Article 11 Miscellaneous Provisions
          • Chapter 9B ALABAMA LIMITED PARTNERSHIP ACT OF 1997
            • Article 1 General Provisions
            • Article 11 Conversions and Mergers
          • Chapter 9C ALABAMA UNIFORM LIMITED PARTNERSHIP ACT OF 2010
            • Article 9 Foreign Limited Partnerships
            • Article 12 Miscellaneous Provisions
          • Chapter 10 UNINCORPORATED PROFESSIONAL ASSOCIATIONS
          • Chapter 12 LIMITED LIABILITY COMPANY ACT
            • Article 1 General Provisions
            • Article 2 Formation of Limited Liability Companies
            • Article 3 Relationship of Members and Managers to Third Parties
            • Article 4 Relationship Among Members
            • Article 5 Contributions and Distributions
            • Article 6 Transfer of Membership Interests
            • Article 7 Dissolution
            • Article 8 Professional Services
            • Article 9 Foreign Limited Liability Companies
            • Article 10 Merger and Consolidation
            • Article 11 Fees
          • Chapter 13 REAL ESTATE INVESTMENT TRUSTS.
        • Title 11 COUNTIES AND MUNICIPAL CORPORATIONS
          • Subtitle 1 PROVISIONS APPLICABLE TO COUNTIES ONLY
            • Chapter 3 County Commission
              • Article 1 General Provisions
          • Subtitle 2 PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY
            • Chapter 40 General Provisions
              • Article 1 In General
            • Chapter 44C Government of Class 2 Municipalities
            • Chapter 47 Powers, Duties and Liabilities Generally
              • Article 9 Parks, Playgrounds, and Other Recreational and Athletic Areas and Facilities
            • Chapter 49B Public Transportation Service in Class 1 Municipalities
            • Chapter 50 Public Utilities
              • Article 12 Gas Districts
              • Article 16 District Electric Corporations
            • Chapter 51 Taxation
              • Article 1 Property Taxes
                • Division 1 General Provisions
              • Article 2 License Taxes
                • Division 1 General Provisions
              • Article 4 Ad Valorem Tax and Occupational License Fee Exemptions by Class 6 Municipalities
                • Division 1 Real Estate and Personal Property Ad Valorem Tax and Occupational License Fee
            • Chapter 54 Promotion Of Industry, Trade, Commerce and Pollution Control
              • Article 4 Industrial Development Boards
                • Division 1 General Provisions
            • Chapter 56 Public Building Authorities
            • Chapter 71 Neighborhood Infrastructure Incentive Plan Act of 2011.
          • Subtitle 3 PROVISIONS APPLICABLE TO COUNTIES AND MUNICIPAL CORPORATIONS
            • Chapter 86A Public Park and Recreation Authorities Created by Class 4 Municipality and Other Municipalities and County.
            • Chapter 99A Alabama Improvement District Act
            • Chapter 99B Capital Improvement Cooperative Districts
            • Chapter 101 Acquisition of Real and Personal Property for Lease to United States.
            • Chapter 101A Acquisition of Real and Personal Property for Lease to United States.
            • Chapter 103 Credit Card Payments for County and Municipal Services
        • Title 12 COURTS
          • Chapter 3 COURT OF CRIMINAL APPEALS AND COURT OF CIVIL APPEALS
        • Title 15 CRIMINAL PROCEDURE
          • Chapter 23 ALABAMA CRIME VICTIMS
            • Article 1 Crime Victims' Compensation
        • Title 18 EMINENT DOMAIN
          • Chapter 4 RELOCATION ASSISTANCE AND REAL PROPERTY ACQUISITION
        • Title 19 FIDUCIARIES AND TRUSTS
          • Chapter 3 TRUSTS
            • Article 3 Business Trusts
        • Title 23 HIGHWAYS, ROADS, BRIDGES, AND FERRIES
          • Chapter 1 ALABAMA HIGHWAYS
            • Article 3 Public Roads, Bridges, and Ferries
        • Title 25 INDUSTRIAL RELATIONS AND LABOR
          • Chapter 4 UNEMPLOYMENT COMPENSATION
          • Chapter 14 ALABAMA PROFESSIONAL EMPLOYER ORGANIZATION REGISTRATION ACT
        • Title 26 INFANTS & INCOMPETENTS
          • Chapter 16 CHILD ABUSE & NEGLECT
            • Article 2 Children's Trust Fund
        • Title 27 INSURANCE
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 3 AUTHORIZATION OF INSURERS.
          • Chapter 4 FEES AND TAXES.
          • Chapter 4A INSURANCE PREMIUM TAX
          • Chapter 10 UNAUTHORIZED INSURERS AND SURPLUS LINES
            • Article 3 Surplus Line Insurance
          • Chapter 12A INSURANCE FRAUD INVESTIGATION UNIT AND CRIME PREVENTION ACT
            • Article 1 Definitions and crime of insurance fraud.
            • Article 3 Insurance fraud unit.
          • Chapter 21A HEALTH MAINTENANCE ORGANIZATIONS
          • Chapter 30 MUTUAL AID ASSOCIATIONS
          • Chapter 31A RISK RETENTION ACT
          • Chapter 31B ALABAMA CAPTIVE INSURERS ACT
          • Chapter 34 FRATERNAL BENEFIT SOCIETIES
          • Chapter 40 INSURANCE PREMIUM FINANCE COMPANIES
          • Chapter 42 INSURANCE GUARANTY ASSOCIATION
          • Chapter 47 LONG-TERM CARE INSURANCE CONTRACTS.
          • Chapter 61 SURPLUS LINES INSURANCE MULTI-STATE COMPLIANCE COMPACT ACT.
        • Title 29 LEGISLATURE
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 Members, Terms, Records, Etc.
        • Title 31 MILITARY AFFAIRS AND CIVIL DEFENSE
          • Chapter 2 MILITARY CODE
        • Title 35 PROPERTY
          • Chapter 8 CONDOMINIUM OWNERSHIP
          • Chapter 8A ALABAMA UNIFORM CONDOMINIUM ACT
            • Article 1 General Provisions
        • Title 37 PUBLIC UTILITIES AND PUBLIC TRANSPORTATION
          • Chapter 6 ELECTRIC COOPERATIVES
            • Article 1 General Provisions
        • Title 38 PUBLIC WELFARE
          • Chapter 4 PUBLIC ASSISTANCE GENERALLY
        • Title 39 PUBLIC WORKS
          • Chapter 8 DEVELOPMENT OF FEDERAL MILITARY INSTALLATIONS.
        • Title 40 REVENUE AND TAXATION
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 DEPARTMENT OF REVENUE
            • Article 1 General Provisions
            • Article 2 Commissioner of Revenue
            • Article 3 Legal Counsel
          • Chapter 2A ALABAMA TAXPAYERS' BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURE ACT
          • Chapter 5 TAX COLLECTORS
          • Chapter 7 ASSESSMENT OF TAXES GENERALLY
            • Article 1 General Provisions
            • Article 2 Statewide Property Reappraisal
              • Division 1 General Provisions
          • Chapter 9 EXEMPTIONS FROM TAXATION AND LICENSES
            • Article 1 General Provisions
          • Chapter 9D ALABAMA ECONOMIC INCENTIVE ENHANCEMENT ACT OF 2007.
          • Chapter 10 SALE OF LAND
            • Article 1 General Provisions
            • Article 6 Refund of Taxes Paid by Mistake or Error
          • Chapter 12 LICENSES
            • Article 1 General Provisions
            • Article 2 Business, Vocation or Occupation
            • Article 4 Leasing or Renting Tangible Personal Property
            • Article 5 Motor Vehicles
              • Division 1 General Provisions
            • Article 7 Exemption of Certain Persons
              • Division 1 General Provisions
          • Chapter 14 CORPORATIONS
            • Article 1 Admission of Foreign Corporations
            • Article 2 Permits
            • Article 3 Franchise Tax
          • Chapter 14A ALABAMA BUSINESS PRIVILEGE AND CORPORATE SHARES TAX ACT OF 1999
            • Article 1 General Provisions
            • Article 2 Privilege Tax
            • Article 3 Shares Tax
            • Article 4 Exemptions
          • Chapter 14B CERTIFIED CAPITAL COMPANY; PREMIUM TAX CREDIT
          • Chapter 15 ESTATE AND INHERITANCE TAX
          • Chapter 16 FINANCIAL INSTITUTION EXCISE TAX
          • Chapter 17 GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS
            • Article 1 Exemptions
            • Article 2 Gasoline tax
              • Division 4 Refund on Gasoline Used for Static Testing of Engines
          • Chapter 18 INCOME TAXES
            • Article 1 General Provisions
            • Article 2 Withholding Tax; Optional Short Form Tax; Declaration of Estimated Tax
              • Division 1 General Provisions
              • Division 2 Wage Winnings Withholding Tax
            • Article 3 Setoff Debt Collection
            • Article 4 Solar Energy Tax Credits
            • Article 4A Rural Physician Tax Credit
            • Article 4B Credits Against State Income Tax Liability
            • Article 5 Voluntary Check-Off Designations on State Income Tax Returns
            • Article 6 Alabama S Corporations
            • Article 7 Tax Credits for Projects of New Businesses and Business Expansions
            • Article 7A Tariff Credit Act of 2011.
            • Article 8 Coal Production Tax Credit
            • Article 9 Capital Credits for Qualified Projects
            • Article 10 Reemployment Act of 2010
            • Article 11 Full Employment Act of 2011.
            • Article 13 “Heroes for Hire“ Tax Credit Act of 2012.
            • Article 14 Irrigation Equipment Tax Credit.
          • Chapter 20 OIL AND GAS
            • Article 1 Privilege Tax on Production
            • Article 2 Mineral Documentary Tax
            • Article 3 County Oil and Gas Severance Tax Trust Funds
          • Chapter 21 PUBLIC UTILITIES
            • Article 2 License Taxes
            • Article 3 Utility Gross Receipts Tax
            • Article 4 Utility Service Use Tax
            • Article 5 Cellular Telecommunication Services Tax and Mobile Telecommunications Services Tax
          • Chapter 23 SALES AND USE TAXES
            • Article 1 Sales Tax
              • Division 1 General Provisions
            • Article 7 School Items Annual Sales Tax Holiday
          • Chapter 27 MULTISTATE TAX COMPACT
          • Chapter 28 DISTRIBUTION OF PAYMENTS MADE IN LIEU OF TAXES
          • Chapter 29 ENFORCEMENT OF TAX LAWS
            • Article 1 Enforcement of Tax Laws
            • Article 2 Collections
            • Article 3 Limitations on Assessment and Collection
            • Article 4 Additions to Tax and Penalties
            • Article 5 Jeopardy
            • Article 6 Crimes
          • Chapter 30 ELECTRONIC TAX RETURN FILING ACT
        • Title 41 STATE GOVERNMENT
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 In General
            • Article 2 Payment of Obligations to the State
            • Article 4 Credit Card Payments for State Government Services
          • Chapter 6 DEPARTMENT OF ARCHIVES AND HISTORY
            • Article 3 Memorial Fund
          • Chapter 7A ALABAMA FILM OFFICE
            • Article 2 Tax Incentives for Film Projects
          • Chapter 9 BOARDS AND COMMISSIONS
            • Article 8C Alabama New Markets Development Act.
            • Article 11 USS Alabama Battleship Commission.
          • Chapter 10 AUTHORITIES
            • Article 2A Additional Powers of State Industrial Development Authority
          • Chapter 22 ADMINISTRATIVE PROCEDURE
          • Chapter 23 DEPARTMENT OF ECONOMIC AND COMMUNITY AFFAIRS
            • Article 2 Alabama Enterprise Zone Act
            • Article 6 Neighbors Helping Neighbors Fund
      • L. 2009
        • L. 2009, Act 811
      • L. 2013
        • L. 2013, Act 64
    • Regulations
      • Ala. Admin. Code
        • ALABAMA DEPARTMENT OF COMMERCE
          • Chapter 281-5-1 ALABAMA NEW MARKETS DEVELOPMENT PROGRAM
        • ALABAMA DEPARTMENT OF INSURANCE
          • Chapter 482-1-144 ELECTRONIC FILING OF PREMIUM TAX RETURNS AND SURPLUS LINE BROKER TAX RETURNS ELECTRONIC PAYMENT OF PREMIUM TAXES, SURPLUS LINE BROKER TAXES, AND FEES.
        • RULES OF THE DEPARTMENT OF REVENUE
          • Chapter 810-1-1 DESCRIPTION OF ORGANIZATION
          • Chapter 810-1-2 PROCEDURES AND RULES FOR RULEMAKING, PUBLIC HEARINGS; DECLARATORY RULINGS
          • Chapter 810-1-5 TIMELY MAILING OF RETURNS, CLAIMS, STATEMENTS, OTHER DOCUMENTS OR MAKING PAYMENTS CONSTITUTES TIMELY FILING
          • Chapter 810-1-6 IDENTITY REQUIREMENTS
          • Chapter 810-2-2 PERMIT FEES
          • Chapter 810-2-3 (Repealed eff. 11-30-06.) FRANCHISE TAX
          • Chapter 810-2-4 SHARES TAX
          • Chapter 810-2-5 REGISTRATION OF SECURITIES
          • Chapter 810-2-6 FRANCHISE TAX AND SECURITIES RECORDING FORMS AND RETURNS
          • Chapter 810-2-7 CAPITAL CREDIT REGULATIONS
          • Chapter 810-2-8 ALABAMA BUSINESS PRIVILEGE TAX & CORPORATE SHARES TAX
          • Chapter 810-3-1 OPERATING RULES
          • Chapter 810-3-2 PERSONS AND SUBJECTS GENERALLY SUBJECT TO TAX
          • Chapter 810-3-2.1 EXEMPT INCOME FOR FOREIGN MISSIONARY SERVICE
          • Chapter 810-3-3 INCOME OF OFFICES OR AGENTS OF THE UNITED STATES, ETC.
          • Chapter 810-3-4 ANY INCOME RECEIVED FROM OBLIGATIONS OF THE UNITED STATES
          • Chapter 810-3-5 TAX ON INDIVIDUALS
          • Chapter 810-3-6 GAIN OR LOSS — BASIS OF PROPERTY; ADJUSTED BASIS
          • Chapter 810-3-7 GAIN OR LOSS — DETERMINATION OF AMOUNT
          • Chapter 810-3-8 RECOGNITION OF GAIN OR LOSS
          • Chapter 810-3-10 DISTRIBUTION OF STOCK PURSUANT TO ORDER ENFORCING THE FEDERAL ANTI−TRUST LAWS
          • Chapter 810-3-11 INVENTORY
          • Chapter 810-3-13 NET INCOME OF INDIVIDUALS — COMPUTATIONS
          • Chapter 810-3-14 GROSS INCOME OF INDIVIDUALS
          • Chapter 810-3-15 DEDUCTIONS FOR INDIVIDUALS GENERALLY
          • Chapter 810-3-15.2 NET OPERATING LOSS.
          • Chapter 810-3-15.3 DEDUCTIONS FOR HEALTH INSURANCE PREMIUMS
          • Chapter 810-3-16 BASIS FOR DEPRECIATION AND DEPLETION
          • Chapter 810-3-17 ITEMS NOT DEDUCTIBLE
          • Chapter 810-3-19 EXEMPTIONS — GENERALLY
          • Chapter 810-3-19.1 SEVERANCE PAY EXEMPTION
          • Chapter 810-3-20 MILITARY RETIREMENT BENEFITS
          • Chapter 810-3-21 CREDIT FOR TAXES PAID ON INCOME FROM SOURCES OUTSIDE THE STATE
          • Chapter 810-3-24 TAXATION ON PARTNERSHIPS
          • Chapter 810-3-24.1 COMPOSITE RETURN AND PAYMENT BY NONRESIDENT OWNER OF SUBCHAPTER K ENTITY
          • Chapter 810-3-24.2 PASSTHROUGH ENTITY COMPOSITE RETURNS AND QUALIFIED INVESTMENT PARTNERSHIP (QIP) REQUIREMENTS
          • Chapter 810-3-25 ESTATES AND TRUSTS
          • Chapter 810-3-26 INFORMATION FROM SOURCE OF INCOME
          • Chapter 810-3-27 INDIVIDUAL TAXPAYERS' RETURNS
          • Chapter 810-3-28 PARTNERSHIP RETURNS
          • Chapter 810-3-29 FIDUCIARY RETURNS
          • Chapter 810-3-30 RETURN WHEN ACCOUNTING PERIOD CHANGES
          • Chapter 810-3-31 IMPOSITION OF INCOME TAX ON CORPORATIONS
          • Chapter 810-3-32 EXEMPTION OF CERTAIN ORGANIZATIONS, ASSOCIATIONS, ETC
          • Chapter 810-3-34 GROSS INCOME OF CORPORATIONS DEFINED
          • Chapter 810-3-35 DEDUCTIONS ALLOWED CORPORATIONS GENERALLY
          • Chapter 810-3-35.1 ASSESSMENT OF INCOME TAXES — DEDUCTION FOR A LIMITED NET OPERATING LOSS CARRYFORWARD FOR CORPORATIONS
          • Chapter 810-3-36 DISTRIBUTION BY CORPORATIONS
          • Chapter 810-3-38 ADDITIONAL CREDITS AND DEDUCTIONS ALLOWED FOR CORPORATIONS
          • Chapter 810-3-39 CORPORATION RETURNS
          • Chapter 810-3-40 ASSESSMENT OF INCOME TAXES
          • Chapter 810-3-42 TIME AND METHOD OF PAYMENT OF INCOME TAX
          • Chapter 810-3-44 INSTALLMENT BASIS
          • Chapter 810-3-53 INSPECTION OF RETURNS BY THIRD—PARTY AGENCIES
          • Chapter 810-3-70 DEFINITIONS
          • Chapter 810-3-71 WITHHOLDING TAX
          • Chapter 810-3-72 INCLUDED AND EXCLUDED WAGES
          • Chapter 810-3-73 WITHHOLDING CERTIFICATES
          • Chapter 810-3-73.1 PROVISIONAL CONSTRUCTION EMPLOYERS
          • Chapter 810-3-74 PAYMENT OF AMOUNTS WITHHELD
          • Chapter 810-3-75 STATEMENT TO BE FURNISHED EMPLOYEE
          • Chapter 810-3-76 LIABILITY FOR TAX WITHHELD
          • Chapter 810-3-77 REFUND TO EMPLOYER
          • Chapter 810-3-78 CREDIT FOR TAX WITHHELD
          • Chapter 810-3-79 OVERPAYMENT OF TAX
          • Chapter 810-3-80 PENALTIES
          • Chapter 810-3-81 OPTIONAL SHORT FORM RETURNS
          • Chapter 810-3-82 DECLARATION OF ESTIMATED TAX
          • Chapter 810-3-83 PAYMENT OF ESTIMATED TAX
          • Chapter 810-3-84 EMPLOYEE BUSINESS EXPENSE
          • Chapter 810-3-100 SETOFF DEBT COLLECTION
          • Chapter 810-3-120 ACTIVE SOLAR ENERGY TAX CREDITS
          • Chapter 810-3-135 CORPORATE INCOME CREDIT FOR ALABAMA COPRODUCERS
          • Chapter 810-3-160 REQUIREMENTS FOR QUALIFICATION AS AN ALABAMA S CORPORATION
          • Chapter 810-3-161 COMPUTING TAXABLE INCOME OF AN ALABAMA S CORPORATION
          • Chapter 810-3-162 SHAREHOLDER'S COMPUTATION OF TAXABLE INCOME
          • Chapter 810-3-163 TAXATION OF TRANSACTIONS INDIVIDUALS RELATED TO SHAREHOLDERS OF AN ALABAMA S CORPORATION
          • Chapter 810-3-164 COMPUTATION OF ADJUSTMENTS TO A SHAREHOLDER'S BASIS IN THE STOCK AND INDEBTEDNESS OF AN ALABAMA S CORPORATION
          • Chapter 810-3-165 TAXATION OF ACTUAL DISTRIBUTIONS BY AN ALABAMA S CORPORATION
          • Chapter 810-3-166 COMPUTATION OF THE ALABAMA ACCUMULATED ADJUSTMENTS ACCOUNT
          • Chapter 810-3-167 APPLICABILITY OF INCOME TAX RULES AND REGULATIONS TO ALABAMA S CORPORATIONS AND SHAREHOLDERS
          • Chapter 810-3-168 NET OPERATING LOSS DEDUCTION NOT APPLICABLE TO AN ALABAMA S CORPORATION
          • Chapter 810-3-169 ADJUSTMENTS TO THE EARNINGS AND PROFITS ACCOUNT OF AN ALABAMA S CORPORATION
          • Chapter 810-3-170 RESERVED
          • Chapter 810-3-171 COMPUTATION OF EACH SHAREHOLDER'S SHARE OF THE INCOME, LOSS, DEDUCTION & CREDIT FROM AN ALABAMA S CORPORATION
          • Chapter 810-3-172 COMPUTATION OF THE TRANSITION PERIOD AFTER TERMINATION OF STATUS AS AN ALABAMA S CORPORATION
          • Chapter 810-3-173 APPLICATION OF INTERNAL REVENUE SERVICE RULES AND REGULATIONS TO ALABAMA S CORPORATION AND THEIR SHAREHOLDERS
          • Chapter 810-3-174 TAX IMPOSED ON CERTAIN BUILT-IN GAINS
          • Chapter 810-3-175 PASSIVE INVESTMENT INCOME TAX
          • Chapter 810-3-176 COMPOSITE RETURNS.
          • Chapter 810-5-1 VEHICLE REGISTRATION
          • Chapter 810-5-8 MANDATORY LIABILITY INSURANCE
          • Chapter 810-7-1 TOBACCO TAX ADMINISTRATION
          • Chapter 810-8-X PENALTY FOR DELINQUENCY IN THE PAYMENT OF TAXES
          • Chapter 810-8-5 NATURAL RESOURCES AND LICENSE TAX DIVISION
          • Chapter 810-8-7 UNIFORM SEVERANCE TAX
          • Chapter 810-9-1 FINANCIAL INSTITUTIONS EXCISE TAX RULES
          • Chapter 810-12-1 COLLECTION SERVICES DIVISION
          • Chapter 810-13-1 PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER
          • Chapter 810-14-1 TAXPAYERS; BILL OF RIGHTS AND UNIFORM REVENUE PROCEDURES
          • Chapter 810-15-1 HOSPITAL ASSESSMENT FOR MEDICAID.
          • Chapter 810-27-1-4 MULTISTATE TAX COMPACT
          • Chapter 810-27-1-7 MULTISTATE TAXPAYERS: RECORDKEEPING FOR SALES, USE, OR RENTAL TAX TRANSACTIONS
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Alaska
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS—
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAXING AUTHORITY
        • LOCAL TAX RATES
        • ANCHORAGE HOTEL-MOTEL ROOM TAX
    • Forms Instructions
      • Income--Corporate
        • INCOME TAXES—FORMS
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • Income--Corporate
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS—
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • LOCAL TAXING AUTHORITY
    • Statutes
      • Alaska Constitution
        • Article II THE LEGISLATURE
        • Article III THE EXECUTIVE
        • Article IV THE JUDICIARY
        • Article IX FINANCE AND TAXATION
        • Article X LOCAL GOVERNMENT
        • Article XII GENERAL PROVISIONS
        • Article XV SCHEDULE OF TRANSITIONAL MEASURES
      • Alaska Stat.
        • Title 1 GENERAL PROVISIONS
          • Chapter 10 LAWS AND STATUTES
        • Title 4 ALCOHOLIC BEVERAGES
          • Chapter 21 GENERAL PROVISIONS
        • Title 6 BANKS AND FINANCIAL INSTITUTIONS
          • Chapter 10 MODEL FOREIGN BANK LOAN ACT
        • Title 10 CORPORATIONS AND ASSOCIATIONS
          • Chapter 30 CEMETERY ASSOCIATIONS AND NONPROFIT CEMETERY CORPORATIONS
          • Chapter 50 LIMITED LIABILITY COMPANIES
            • Article 1 Purposes And Activities
            • Article 2 Name; Registered Office And Agent; Service Of Process
            • Article 3 Organization And Duration
            • Article 4 Amendment Of Articles
            • Article 5 Management
            • Article 6 Admission And Withdrawal Of Members
            • Article 7 Relationship To Third Parties
            • Article 8 Contributions
            • Article 9 Distributions
            • Article 10 Ownership And Transfer Of Property; Creditors
            • Article 11 Dissolution
            • Article 12 Merger, Consolidation, And Conversion
            • Article 13 Foreign Limited Liability Companies
            • Article 14 Suits By And Against Limited Liability Companies
            • Article 15 Biennial Report
            • Article 16 Miscellaneous Provisions
            • Article 17 General Provisions
        • Title 14 EDUCATION, LIBRARIES, AND MUSEUMS
          • Chapter 25 TEACHERS' RETIREMENT
            • Article 2 Teachers' Defined Benefit Retirement Plan
          • Chapter 40 THE UNIVERSITY OF ALASKA, THE COMMUNITY COLLEGES, AND THE ALASKA AEROSPACE DEVELOPMENT CORPORATION
            • Article 7 Alaska Aerospace Development Corporation
        • Title 18 HEALTH, SAFETY, AND HOUSING
          • Chapter 55 HOUSING, PUBLIC BUILDINGS, URBAN RENEWAL, AND REGIONAL HOUSING AUTHORITIES
            • Article 1 Housing Project And Public Building Assistance Act
          • Chapter 56 ALASKA HOUSING FINANCE CORPORATION
            • Article 1 Alaska Housing Finance Corporation
          • Chapter 57 REGIONAL ELECTRICAL AUTHORITIES
        • Title 19 HIGHWAYS AND FERRIES
          • Chapter 40 JAMES DALTON HIGHWAY
        • Title 21 INSURANCE
          • Chapter 3 SCOPE OF CODE
          • Chapter 6 THE DIRECTOR OF INSURANCE
          • Chapter 9 AUTHORIZATION OF INSURERS AND GENERAL REQUIREMENTS
          • Chapter 33 UNAUTHORIZED INSURERS
          • Chapter 34 SURPLUS LINES INSURANCE
          • Chapter 55 STATE HEALTH INSURANCE
            • Article 1 Comprehensive Health Insurance Association
            • Article 3 Administration Of Plans
          • Chapter 66 TITLE INSURANCE COMPANIES
          • Chapter 69 ORGANIZATION AND CORPORATE PROCEDURES
          • Chapter 72 BENEVOLENT ASSOCIATIONS
          • Chapter 75 RECIPROCAL AND COOPERATIVE INSURERS
            • Article 1 Reciprocal Insurers
          • Chapter 79 ALASKA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION ACT
          • Chapter 80 ALASKA INSURANCE GUARANTY ASSOCIATION ACT
          • Chapter 84 FRATERNAL BENEFIT SOCIETIES
            • Article 2 Membership
            • Article 5 Financial
          • Chapter 87 HOSPITAL AND MEDICAL SERVICE CORPORATIONS
          • Chapter 89 MISCELLANEOUS PROVISIONS
          • Chapter 90 GENERAL PROVISIONS
          • Chapter 96 MISCELLANEOUS PROVISIONS
        • Title 23 LABOR AND WORKERS' COMPENSATION
          • Chapter 5 DEPARTMENT OF LABOR AND WORKFORCE DEVELOPMENT
            • Article 1 Administration
        • Title 24 LEGISLATURE
          • Chapter 5 IN GENERAL
            • Article 2 Composition And Members
            • Article 3 Meeting And Organization
        • Title 27 MINING
          • Chapter 30 EXPLORATION INCENTIVE CREDITS
        • Title 29 MUNICIPAL GOVERNMENT
          • Chapter 35 MUNICIPAL POWERS AND DUTIES
            • Article 1 General Powers
            • Article 5 Acquisition Of Additional Powers
            • Article 7 Service Areas
            • Article 9 Port Authorities
          • Chapter 45 MUNICIPAL TAXATION
            • Article 4 Borough Sales And Use Tax
            • Article 5 City Sales And Use Tax
            • Article 6 Mobile Telecommunications Sourcing Act
          • Chapter 46 SPECIAL ASSESSMENTS.
        • Title 31 OIL AND GAS
          • Chapter 5 ALASKA OIL AND GAS CONSERVATION ACT
            • Article 1 Administration
        • Title 32 PARTNERSHIP
          • Chapter 5 (Repealed eff. 1-1-04.) UNIFORM PARTNERSHIP ACT
            • Article 1 Nature Of Partnership
            • Article 2 Relations Of Partners To Persons Dealing With Partnership
            • Article 3 Relation Of Partners To One Another
            • Article 4 Property Rights Of A Partner
            • Article 5 Dissolution And Winding Up
            • Article 6 Limited Liability Partnerships
            • Article 7 General Provisions
          • Chapter 6 UNIFORM PARTNERSHIP ACT
            • Article 1 Nature And Property Of Partnership
            • Article 2 Relations Of Partners To Persons Dealing With Partnership
            • Article 3 Relations Of Partners To Each Other And To Partnership
            • Article 4 Transferable Interests, Transferees, And Creditors Of Partnerships
            • Article 5 Partner's Dissociation
            • Article 6 Partner's Dissociation When Business Not Wound Up
            • Article 7 Winding Up Partnership Business
            • Article 8 Conversions And Mergers
            • Article 9 Limited Liability Partnerships
            • Article 10 Miscellaneous Provisions
            • Article 11 General Provisions
          • Chapter 11 UNIFORM LIMITED PARTNERSHIP ACT
            • Article 1 Formation And Conversion To Limited Partnership
            • Article 2 Limited Partners
            • Article 3 General Partners
            • Article 4 Contributions; Allocation Of Profits, Losses, And Distributions
            • Article 5 Distributions, Withdrawal, And Return Of Contribution
            • Article 6 Nature Of And Assignment Of Partnership Interests
            • Article 7 Dissolution
            • Article 8 Foreign Limited Partnerships
            • Article 9 Derivative Actions
            • Article 10 General Provisions
        • Title 34 PROPERTY
          • Chapter 60 RELOCATION ASSISTANCE AND REAL PROPERTY ACQUISITION PRACTICES
        • Title 37 PUBLIC FINANCE
          • Chapter 14 TRUST FUNDS
            • Article 8 Alaska Veterans' Memorial Endowment Fund
        • Title 39 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 35 PUBLIC EMPLOYEES' RETIREMENT SYSTEM OF ALASKA
            • Article 1 Administration Of The Public Employees' Retirement System Of Alaska
            • Article 7 Benefits
        • Title 40 PUBLIC RECORDS AND RECORDERS
          • Chapter 25 PUBLIC RECORD DISCLOSURES
            • Article 1 Inspection And Copying Of Public Records
        • Title 41 PUBLIC RESOURCES
          • Chapter 9 OIL AND GAS EXPLORATION INCENTIVE CREDITS
        • Title 43 REVENUE AND TAXATION
          • Chapter 5 ADMINISTRATION OF REVENUE LAWS
            • Article 1 Department Of Revenue
            • Article 2 Fiscal Responsibilities
            • Article 3 Remedies, Procedure, Interest, And Penalties
            • Article 4 Tax Appeals
          • Chapter 8 BORROWING IN ANTICIPATION OF REVENUES
          • Chapter 10 ENFORCEMENT AND COLLECTION OF TAXES
            • Article 1 Legal Actions And Liens
            • Article 2 Reciprocity
            • Article 3 Service Of Process On Nonresident Businesses
            • Article 4 Refunds Of Taxes And License Fees
          • Chapter 19 MULTISTATE TAX COMPACT
          • Chapter 20 ALASKA NET INCOME TAX ACT
            • Article 1 Persons Subject To Tax
            • Article 2 Allocation And Apportionment
            • Article 3 Administration
            • Article 4 Enforcement
            • Article 5 General Provisions
          • Chapter 21 OIL AND GAS CORPORATE INCOME TAX
          • Chapter 23 PERMANENT FUND DIVIDENDS
          • Chapter 80 MISCELLANEOUS PROVISIONS
          • Chapter 82 ALASKA STRANDED GAS DEVELOPMENT ACT
            • Article 1 Contracts For Payments In Lieu Of Other Taxes
            • Article 2 Qualification And Application Procedures
            • Article 3 Contract Development
            • Article 4 Requests For Information; Confidentiality; Disclosure Of Information
            • Article 5 Contract Review, Approval, And Termination
            • Article 6 Municipal Participation
            • Article 7 Miscellaneous Provisions
            • Article 8 General Provisions
          • Chapter 98 MISCELLANEOUS PROVISIONS.
            • Article 2 Oil and Gas Competitiveness Review Board
          • Chapter 99 GENERAL PROVISIONS
        • Title 44 STATE GOVERNMENT
          • Chapter 17 ORGANIZATION AND ADMINISTRATION OF DEPARTMENTS
          • Chapter 25 DEPARTMENT OF REVENUE
            • Article 1 Powers And Duties
            • Article 3 Film Office
          • Chapter 33 DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT
            • Article 1 Organization
          • Chapter 37 DEPARTMENT OF NATURAL RESOURCES
            • Article 1 Department Functions
          • Chapter 62 ADMINISTRATIVE PROCEDURE ACT
            • Article 1 Application And Effect
            • Article 2 Submission, Filing, And Publication Of Regulations
            • Article 3 The Alaska Administrative Register And Code
            • Article 4 Procedure For Adopting Regulations
            • Article 5 Judicial Review
            • Article 6 Open Meetings Of Governmental Bodies
            • Article 7 Legislative Review Of Rules
            • Article 8 Administrative Adjudication
            • Article 9 Definitions For As 44.62.010 - 44.62.630
            • Article 11 General Provisions
          • Chapter 83 ALASKA ENERGY AUTHORITY
            • Article 1 Creation And Organization
            • Article 2 Purpose And Powers
            • Article 3 Financial Provisions
          • Chapter 88 ALASKA INDUSTRIAL DEVELOPMENT AND EXPORT AUTHORITY
            • Article 1 Creation And Organization
            • Article 2 Purpose And Powers
            • Article 3 Financial Provisions
            • Article 7A New Markets Tax Credit Assistance Guarantee and Loan Program
      • Anchorage Municipal Code
        • Title 12 TAXATION
          • Chapter 12-20 ROOM TAX
    • Regulations
      • Alaska Admin. Code
        • Title 3 COMMERCE, COMMUNITY, AND ECONOMIC DEVELOPMENT
          • Part 1 BANKING, SECURITIES, SMALL LOANS AND CORPORATIONS
            • Chapter 16 Corporations, Partnerships, And Other Business Organizations
          • Part 2 DIVISION OF INSURANCE
            • Chapter 21 Insurer – Financial
              • Article 5 Frequency And Method Of Premium Tax Payments
            • Chapter 25 Surplus Lines – Unauthorized Insurers
        • Title 15 REVENUE
          • Chapter 5 ADMINISTRATION OF REVENUE LAWS
            • Article 1 Hearing Procedures
            • Article 2 General Provisions
          • Chapter 10 ENFORCEMENT
          • Chapter 19 MULTISTATE TAX COMPACT
            • Article 1 Division Of Income
            • Article 2 Taxable In Another State
            • Article 3 Apportionment Formula
            • Article 4 Property Factor
            • Article 5 Payroll Factor
            • Article 6 Sales Factor
            • Article 7 General Provisions
            • Article 8 Special Rules: Airlines
            • Article 9 Special Rules: Land Transportation Carriers
            • Article 10 Special Rules: Construction Contractors
            • Article 11 Corporate Net Income Tax; Special Rules; Water Transportation
          • Chapter 20 ALASKA NET INCOME TAX
            • Article 1 Individual Net Income Tax And Withholding
            • Article 2 Corporate Net Income Tax; Administration And Credits
            • Article 3 Corporate Net Income Tax; Combination And Apportionment Rules
            • Article 4 Corporate Net Income Tax; Special Rules For Oil And Gas Corporations
            • Article 5 Corporate Net Income Tax; Transition Rules
            • Article 6 Corporate Net Income Tax; Special Rules For Financial Organizations And For Other Taxpayers With Tax-Exempt Income
            • Article 9 General Provisions
          • Chapter 21 OIL AND GAS CORPORATE INCOME TAX
            • Article 1 Application Of Tax
            • Article 2 Taxable Income From Oil And Gas Production
            • Article 3 Taxable Income From Oil And Gas Pipelines
            • Article 4 Taxable Income Apportioned To Alaska
            • Article 5 Transition Rules
            • Article 6 Administration
            • Article 7 General Provisions
          • Chapter 23 ALASKA PERMANENT FUND DIVIDED
            • Article 1 Permanent Fund Dividend Program
            • Article 4 General Provisions
          • Chapter 105 AUTHORIZED GAMES OF CHANCE AND SKILL
          • Chapter 112 ALASKA STATE PENSION INVESTMENT BOARD
            • Article 2 Procurement
            • Article 3 Conflict Of Interest Prohibitions
            • Article 4 General Provisions
          • Chapter 114 RECEIPT, CUSTODY, INVESTMENT AND MANAGEMENT OF TEACHER'S RETIREMENT SYSTEM FUNDS
          • Chapter 125 CHILD SUPPORT ENFORCEMENT
            • Article 1 Calculation Of Child Support Awards In Administrative Establishment Or Review Proceedings
            • Article 2 Administrative Establishment Of Child Support Orders
            • Article 3 Paternity
            • Article 4 Review And Adjustment Of Support Obligations
            • Article 5 Administrative Enforcement - General
            • Article 6 Administrative Enforcement - Income Withholding
            • Article 7 Licensing Actions
            • Article 8 Arrears Forgiveness Program
            • Article 9 Administrative Actions Under The Uniform Interstate Family Support Act
            • Article 10 Miscellaneous Provisions
            • Article 11 General Provisions
          • Chapter 137 RECEIPT, CUSTODY, INVESTMENT, AND MANAGEMENT OF STATE FUNDS
            • Article 1 Alaska Permanent Fund Corporation
          • Chapter 139 RECEIPT, CUSTODY, INVESTMENT AND MANAGEMENT OF PUBLIC EMPLOYEES RETIREMENT SYSTEM FUNDS
          • Chapter 140 PRIVATE ACTIVITY BONDS
          • Chapter 144 MUNICIPAL BOND BANK AUTHORITY
          • Chapter 145 FOREST PRODUCTS BUSINESS LOAN GUARANTEE
          • Chapter 150 ALASKA HOUSING FINANCE CORPORATION
            • Article 1 General Provisions
            • Article 2 Appeals
            • Article 3 Procurement
            • Article 4 Disposition Of Assets
            • Article 5 Hud Assisted Disposition Of Real Property Acquired Under Renewal And Neighborhood Development Programs
            • Article 6 Definitions
          • Chapter 151 AHFC GENERAL PROGRAMS
            • Article 1 Special Mortgage Loan Program
            • Article 2 Qualified Mortgage Bonds
            • Article 3 Veterans' Mortgage Program
            • Article 4 Home Ownership Fund
            • Article 5 Senior Housing Program
            • Article 6 Multi-Family, Special Needs, And Congregate Housing Program
            • Article 7 Miscellaneous Loan Programs
            • Article 8 Low-Income Housing Tax Credit
            • Article 9 General Provisions
          • Chapter 152 AHFC RURAL HOUSING
            • Article 1 Housing Assistance Loan Program
            • Article 2 Home Ownership Assistance Program
            • Article 3 Federally Guaranteed And Insured Rural Housing Loan Programs
            • Article 9 General Provisions; Appeals
          • Chapter 153 AHFC PUBLIC HOUSING
            • Article 1 General
          • Chapter 154 GRANT PROGRAMS
            • Article 1 Provisions Applicable To All Grant Programs
            • Article 2 Senior Citizens Housing Development Grants
            • Article 3 Multifamily Affordable Housing Development Grant
            • Article 4 Supplemental Housing Development Grants
            • Article 5 Homeless Assistance Grants
            • Article 7 Grant Management
            • Article 9 Other Grant Programs
          • Chapter 155 ENERGY EFFICIENCY PROGRAMS
            • Article 1 Building Energy Efficiency Standard
            • Article 2 Home Energy Loan Subsidy Grant
            • Article 3 Home Energy Rating Rebate Grant
            • Article 4 Low-Income Residential Energy Efficiency And Retrofit Grant
            • Article 5 Alaska Home Energy Rating System
            • Article 9 Definitions
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Arizona
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Corporate Reports
        • INTRODUCTION
        • ENTITIES REQUIRED TO MAKE CORPORATE REPORTS
        • EXEMPT ENTITIES
        • FORM AND CONTENTS OF REPORTS
        • FEES
        • REPORT AND PAYMENT
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAXES—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Statutes
      • Constitution of the State of Ariz.
        • Article IV LEGISLATIVE DEPARTMENT
          • Part 1 INITIATIVE AND REFERENDUM
          • Part 2 THE LEGISLATURE
        • Article IX PUBLIC DEBT, REVENUE, AND TAXATION
        • Article XIV CORPORATIONS OTHER THAN MUNICIPAL
        • Article XX ORDINANCE
      • Ariz. Rev. Stat. Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 2 LAW AND STATUTES
            • Article 2 General Rules Of Statutory Construction
            • Article 3 Effect Of Statutes
        • Title 3 AGRICULTURE
          • Chapter 3 MARKETING OF AGRICULTURAL PRODUCTS
            • Article 7 Sale Of Food Products By Producers
        • Title 4 ALCOHOLIC BEVERAGES
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 Definitions
        • Title 5 AMUSEMENT AND SPORTS
          • Chapter 4 GAMES OF BINGO
            • Article 1 General Provisions
          • Chapter 9 SPORTS AUTHORITY DISTRICT
            • Article 1 Organization
            • Article 3 Revenue Bonds
        • Title 6 BANKS & FINANCIAL INSTITUTIONS
          • Chapter 15 TAXES ON FINANCIAL INSTITUTIONS
            • Article 1 General Provisions
        • Title 9 CITIES AND TOWNS
          • Chapter 2 FORM OF GOVERNMENT
            • Article 2 Board Of Trustees Government After Disincorporation
            • Article 5 Adoption Of Charter Government By City
          • Chapter 4 GENERAL POWERS
            • Article 2 Public Library
            • Article 8 Miscellaneous
          • Chapter 5 PUBLIC UTILITIES
            • Article 7 Charges For Use Of Public Highways By Telecommunications Providers
          • Chapter 6 CONVENTION CENTERS
            • Article 2 Development
          • Chapter 8 POLICE AND FIRE DEPARTMENTS
            • Article 3 Fire Fighters' Relief And Pension Fund
        • Title 10 CORPORATIONS AND ASSOCIATIONS
          • Chapter 1 GENERAL PROVISIONS
            • Article 2 Filing Documents And Fees
            • Article 4 Definitions, Notice And Shareholders
          • Chapter 14 DISSOLUTION
            • Article 2 Administrative Dissolution
            • Article 3 Judicial Dissolution
          • Chapter 15 FOREIGN CORPORATION
            • Article 3 Revocation Of Grant Of Authority
          • Chapter 16 RECORDS AND REPORTS
            • Article 2 Reports
            • Article 3 Miscellaneous Provisions
          • Chapter 22 NONPROFIT CORPORATIONS
            • Article 1 Substantive Provisions (Repealed)
            • Article 9 Reports And Filings (Repealed)
            • Article 10 Penalties And Liabilities (Repealed)
            • Article 11 General Provisions (Repealed)
          • Chapter 22.1 FEES—NONPROFIT CORPORATIONS
            • Article 1 Filing, Service And Copying Fees (Repealed)
          • Chapter 24 GENERAL PROVISIONS––NONPROFIT CORPORATIONS
            • Article 2 Filing Documents And Fees--Nonprofit Corporations
        • Title 11 COUNTIES
          • Chapter 2 BOARD OF SUPERVISORS
            • Article 2 General Provisions
            • Article 4 Powers And Duties
          • Chapter 4 FISCAL PROVISIONS
            • Article 5 County Judgment Bonds
          • Chapter 8 DEVELOPMENT FEES
            • Article 2 Real Estate Transfer Affidavit And Fee
        • Title 12 COURTS AND CIVIL PROCEEDINGS
          • Chapter 1 COURTS OF RECORD
            • Article 4 Tax Court
          • Chapter 3 FEES AND COSTS
            • Article 5 Recovery Of Costs
          • Chapter 5 LIMITATIONS OF ACTIONS
            • Article 1 General Provisions
            • Article 3 Personal Actions
          • Chapter 7 SPECIAL ACTIONS AND PROCEEDINGS IN WHICH THE STATE IS A PARTY
            • Article 6 Judicial Review Of Administrative Decisions
        • Title 15 EDUCATION
          • Chapter 13 UNIVERSITIES AND RELATED INSTITUTIONS
            • Article 4 Financial Provisions
        • Title 20 INSURANCE
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 Scope Of Title
            • Article 2 Administrative Officers And Procedures
          • Chapter 2 TRANSACTION OF INSURANCE BUSINESS
            • Article 1 Authorization Of Insurers And General Requirements
            • Article 2 Kinds Of Insurance; Reinsurance; Limits Of Risk
            • Article 5 Unauthorized Insurers
          • Chapter 3 FINANCIAL PROVISIONS AND PROCEDURES
            • Article 6 Administration Of Insolvency
            • Article 7 Administration Of Life And Disability Insurance Insolvencies
          • Chapter 4 PARTICULAR TYPES OF INSURERS
            • Article 3 Hospital, Medical, Dental And Optometric Service Corporations
          • Chapter 6 PARTICULAR TYPES OF INSURANCE
            • Article 9 Title Insurers
          • Chapter 13 ACCOUNTABLE HEALTH PLANS
            • Article 1 Accountable Health Plans
            • Article 2 Uninsured Small Business Health Insurance Plans
        • Title 23 LABOR
          • Chapter 4 EMPLOYMENT SECURITY
            • Article 6 Benefits
          • Chapter 6 WORKERS' COMPENSATION
            • Article 4 Providing For Compensation
        • Title 26 MILITARY AFFAIRS AND EMERGENCY MANAGEMENT
          • Chapter 2 EMERGENCY MANAGEMENT
            • Article 1 General Provisions
        • Title 29 PARTNERSHIP
          • Chapter 2 UNIFORM PARTNERSHIP ACT
            • Article 2 Nature Of Partnership (Repealed)
            • Article 3 Relations Of Partners To Persons Dealing With The Partnership (Repealed)
            • Article 7 Registered Limited Liability Partnerships (Repealed)
          • Chapter 4 ARIZONA LIMITED LIABILITY COMPANY ACT
            • Article 1 General Provisions
            • Article 2 Formation And Articles Of Organization
            • Article 3 Relationship Of Limited Liability Company And Members To Third Persons
            • Article 4 Member Relationships
            • Article 5 Contributions And Distributions
            • Article 6 Members
            • Article 7 Merger Or Consolidation
            • Article 8 Dissolution
            • Article 9 Foreign Limited Liability Companies
            • Article 10 Derivative Actions
            • Article 11 Professional Limited Liability Companies
            • Article 12 Miscellaneous
          • Chapter 5 REVISED UNIFORM PARTNERSHIP ACT
            • Article 1 General Provisions
            • Article 2 Nature Of Partnership
            • Article 3 Relations Of Partners To Persons Dealing With Partnership
            • Article 4 Relations Of Partners To Each Other And To Partnership
            • Article 5 Transferees And Creditors Of Partner
            • Article 6 Partner's Dissociation
            • Article 7 Partner's Dissociation When Business Not Wound Up
            • Article 8 Winding Up Partnership Business
            • Article 9 Conversions And Mergers
            • Article 10 Limited Liability Partnerships
            • Article 11 Miscellaneous Provisions
        • Title 35 PUBLIC FINANCES
          • Chapter 3 PUBLIC INDEBTEDNESS
            • Article 2 State Indebtedness Bonds
          • Chapter 5 INDUSTRIAL DEVELOPMENT FINANCING
            • Article 3 Tax Exemption And Liability
        • Title 36 PUBLIC HEALTH AND SAFETY
          • Chapter 28.1 Arizona medical marijuana act
          • Chapter 29 ARIZONA HEALTH CARE COST CONTAINMENT SYSTEM ADMINISTRATION
            • Article 1 Arizona Health Care Cost Containment System
            • Article 2 Arizona Long-Term Care System
        • Title 38 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 5 SOCIAL SECURITY AND RETIREMENT
            • Article 4 Public Safety Personnel Retirement System
            • Article 6 Corrections Officer Retirement Plan
        • Title 40 PUBLIC UTILITIES AND CARRIERS
          • Chapter 2 CORPORATION COMMISSION
            • Article 9 Violations And Penalties
        • Title 41 STATE GOVERNMENT
          • Chapter 3 ADMINISTRATIVE BOARDS AND COMMISSIONS
            • Article 5 Economic Estimates Commission
          • Chapter 4 DEPARTMENT OF ADMINISTRATION AND PERSONNEL BOARD
            • Article 7 Management Of State Properties
          • Chapter 6 ADMINISTRATIVE PROCEDURE
            • Article 1 General Provisions
            • Article 2 Publication Of Agency Rules
            • Article 3 Rule Making
            • Article 4 Attorney General Review Of Rule Making
            • Article 5 Governor's Regulatory Review Council
            • Article 6 Adjudicative Proceedings
            • Article 10 Uniform Administrative Hearing Procedures
          • Chapter 7 LEGISLATURE
            • Article 10 Joint Legislative Budget Committee
          • Chapter 8 AGENCIES OF THE LEGISLATIVE DEPARTMENT
            • Article 2 Joint Legislative Tax Committee (Repealed)
          • Chapter 10 DEPARTMENT OF COMMERCE
            • Article 1 General Provisions
            • Article 2 Enterprise Zones
            • Article 3 Military Reuse Zones
          • Chapter 19 OFFICE OF TOURISM.
            • Article 1 General Provisions
          • Chapter 27 LEGISLATIVE REVIEW OF AGENCIES AND EXPIRATION OF NEW PROGRAMS
            • Article 2 Termination Of Agencies
        • Title 42 TAXATION
          • Chapter 1 ADMINISTRATION
            • Article 1 Department Of Revenue
            • Article 2 Reciprocity
            • Article 3 General Administrative Provisions
            • Article 4 Liens And Priorities Of Tax Claims
            • Article 5 Seizure Of Property For Collection Of Taxes
            • Article 6 Tax Appeals
          • Chapter 2 TAXPAYER PROTECTION AND SERVICES
            • Article 1 Confidentiality Of Taxpayer Information
            • Article 2 Taxpayers' Bill Of Rights
            • Article 3 Private Taxpayer Rulings
            • Article 4 Business Identification And Licensing Forms
            • Article 5 Innocent Spouses
            • Article 6 Protection Of Computer Software Source Code
            • Article 7 Managed Audit Agreements
          • Chapter 4 (Repealed applicable to taxable years beginning from and after 12-31-05.) ESTATE AND GENERATION SKIPPING TAXES
            • Article 1 General Provisions (Repealed)
          • Chapter 6 LOCAL EXCISE TAXES
            • Article 1 Administration Of Local Excise Taxes
          • Chapter 7 LUXURY PRIVILEGE TAX (REPEALED)
          • Chapter 8 TRANSACTION PRIVILEGE TAXES (TRANSFERRED)
          • Chapter 9 ESTATE AND GENERATION SKIPPING TAXES (TRANSFERRED)
          • Chapter 10 REAL ESTATE TRANSFER FEE (REPEALED)
          • Chapter 18 COLLECTION AND ENFORCEMENT
            • Article 3 Sale Of Tax Lien For Delinquent Taxes
        • Title 43 TAXATION OF INCOME
          • Chapter 1 DEFINITIONS AND GENERAL PROVISIONS
            • Article 1 General Provisions
          • Chapter 2 ADMINISTRATION
            • Article 1 General Administrative Provisions
            • Article 2 Income Tax Credit Review
            • Article 3 Miscellaneous Provisions
            • Article 4 Adjustment Of Dollar Amounts For Inflation (Repealed)
          • Chapter 3 RETURNS
            • Article 1 Taxpayers Required To File Returns
            • Article 2 Form, Place And Time Of Filing Returns
            • Article 3 Information Returns (Repealed)
            • Article 4 Use Of Returns By Department (Repealed)
            • Article 5 Confidentiality
          • Chapter 4 WITHHOLDING
            • Article 1 Withholding By Employer
            • Article 2 Rights And Duties Of Employers
            • Article 3 Withholding As Payment Of Tax For Employee
          • Chapter 5 PAYMENT AND COLLECTION OF TAX
            • Article 1 Time And Place For Payment Of Tax
            • Article 2 Assessments For Tax (Repealed)
            • Article 3 Deficiency Assessments (Repealed)
            • Article 4 Appeals Of Deficiency Assessment (Repealed)
            • Article 5 Collections
            • Article 6 Estimated Tax
          • Chapter 6 ABATEMENTS, CREDITS AND REFUNDS
            • Article 1 Refunds
            • Article 3 Other Tax Abatements
          • Chapter 7 JEOPARDY ASSESSMENTS—BANKRUPTCY—RECEIVERSHIP
            • Article 1 Jeopardy Assessment (Repealed)
            • Article 2 Bankruptcy Or Receivership
          • Chapter 8 INTEREST AND PENALTIES (REPEALED)
          • Chapter 9 GENERAL ACCOUNTING PROVISIONS
            • Article 1 Accounting Considerations
            • Article 2 Change In Law; Effect On Fiscal Year Taxpayer
            • Article 3 Returns For A Period Of Less Than Twelve Months
            • Article 4 Allocation Of Income And Deductions By The Department
            • Article 5 Transferee Liability
            • Article 6 Items Not Deductible
          • Chapter 10 INDIVIDUALS
            • Article 1 Definitions.
            • Article 2 Tax Rates And Tables
            • Article 3 Adjustments To Arizona Gross Income
            • Article 4 Deductions And Personal Exemptions
            • Article 5 Credits
            • Article 6 Nonresidents
          • Chapter 11 CORPORATIONS
            • Article 1 Definitions.
            • Article 2 Taxes And Rates
            • Article 3 Adjustments To Arizona Gross Income
            • Article 4 Uniform Division Of Income For Tax Purposes Act
            • Article 5 Cessation Of Corporate Activities
            • Article 6 Credits
          • Chapter 12 TAX EXEMPT ORGANIZATIONS
            • Article 1 Organizations Exempt From Tax
            • Article 2 Denial Of Exempt Status
            • Article 3 Taxation Of Unrelated Business Income Of Certain Tax Exempt Organizations
            • Article 4 Returns Of Exempt Organizations
          • Chapter 13 ESTATES AND TRUSTS
            • Article 1 Definitions
            • Article 2 Imposition Of Tax Upon Estates And Trusts
            • Article 3 Adjustments To Arizona Gross Income
            • Article 4 Estate Or Trust Income Currently Distributable Or Properly Paid Or Credited (Repealed)
            • Article 5 Liability Of Fiduciary
            • Article 6 Credits
          • Chapter 14 PARTNERSHIPS
            • Article 1 Definitions.
            • Article 2 Taxation Of Partnerships
          • Chapter 15 SCHOOL TUITION ORGANIZATIONS FOR CORPORATE CONTRIBUTIONS
            • Article 1 General Provisions
        • Title 48 SPECIAL TAXING DISTRICTS
          • Chapter 36 THEME PARK DISTRICTS
            • Article 1 Organization and Administration
            • Article 2 Operations
            • Article 3 Financial Provisions
            • Article 4 Revenue Bonds
          • Chapter 38 REGIONAL ATTRACTION DISTRICTS
            • Article 1 Organization and Administration
            • Article 4 Revenue Bonds
          • Chapter 39 REVITALIZATION DISTRICTS
            • Article 1 General Provisions
        • Title 49 THE ENVIRONMENT
          • Chapter 3 AIR QUALITY
            • Article 1 General Provisions
          • Chapter 6 UNDERGROUND STORAGE TANK REGULATION
            • Article 1 General Provisions
    • Regulations
      • Ariz. Admin. Code
        • Title 15 REVENUE
          • Chapter 2 DEPARTMENT OF REVENUE—INCOME AND WITHHOLDING TAX SECTION
            • Subchapter A General And Administrative
              • Article 1 Definitions And General Provisions
              • Article 2 General Accounting Provisions
            • Subchapter C Individuals
              • Article 1 Payment And Collection Of Tax
              • Article 2 Additions To Arizona Gross Income
              • Article 3 Subtractions From Arizona Gross Income
              • Article 4 Deductions
              • Article 5 Credits
              • Article 6 Nonresidents
            • Subchapter D Corporations
              • Article 1 General
              • Article 2 Additions To Arizona Gross Income
              • Article 3 Subtractions From Arizona Gross Income
              • Article 4 Multistate Division Of Income
              • Article 5 Business And Nonbusiness Income
              • Article 6 Property Factor
              • Article 7 Payroll Factor
              • Article 8 Sales Factor
              • Article 9 Departure From Standard Apportionment And Allocation Provisions
              • Article 10 Credits
              • Article 11 (Repealed eff. 10-24-08.) Alternative Fuel Credits
            • Subchapter E Tax-Exempt Organizations
              • Article 1 Organizations Exempt From Tax
              • Article 2 Denial Of Exempt Status
              • Article 3 RETURNS OF EXEMPT ORGANIZATIONS
            • Subchapter F Estates And Trusts
              • Article 1 Returns
              • Article 2 Imposition Of Tax On Estates And Trusts
            • Subchapter G Partnerships
              • Article 1 Taxation Of Partnerships
          • Chapter 10 DEPARTMENT OF REVENUE—ADMINISTRATION, GENERAL
            • Article 1 Hearing Procedures
            • Article 2 Administration
            • Article 3 Authorized Transmission Of Funds
            • Article 4 Reimbursement Of Fees And Other Costs Related To An Administrative Proceeding
            • Article 6 Tax Amnesty Program
            • Article 7 Tax Recovery Program
        • Title 16 TAX APPEALS
          • Chapter 3 STATE BOARD OF TAX APPEALS—LUXURY, TRANSACTION PRIVILEGE (SALES), USE, ESTATE, INCOME
            • Article 1 Tax Appeal Procedures
        • Title 20 COMMERCE, FINANCIAL INSTITUTIONS, AND INSURANCE
          • Chapter 1 DEPARTMENT OF COMMERCE
      • City of Phoenix Tax Regulations
        • Chapter 14 PRIVILEGE AND EXCISE TAXES
    • Index
      • Income--Corporate
      • Corporate Reports
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Arkansas
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION.
      • Franchise
        • CORPORATION FRANCHISE TAX
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENT
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Forms Instructions
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Ark.
        • Article 2 DECLARATION OF RIGHTS
        • Article 5 LEGISLATIVE DEPARTMENT
        • Article 10 AGRICULTURE, MINING AND MANUFACTURING
        • Article 12 MUNICIPAL AND PRIVATE CORPORATIONS
        • Article 14 EDUCATION
        • Article 16 FINANCE AND TAXATION
        • Article 17 RAILROADS, CANALS AND TURNPIKES
      • Ark. Constitution Amendment
        • AMEND. NO. 7— INITIATIVE AND REFERENDUM
        • AMEND. NO. 82– ECONOMIC DEVELOPMENT PROJECT GENERAL OBLIGATION BONDS
      • Ark. Code Ann.
        • Title 2 AGRICULTURE
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 14)
            • Chapter 2 Agricultural Cooperative Associations
              • Subchapter 1 General Provisions
              • Subchapter 4 Marketing Associations
            • Chapter 8 Biotechnology Development And Training
        • Title 4 BUSINESS AND COMMERCIAL LAW
          • Subtitle 2 MISCELLANEOUS COMMERCIAL LAW PROVISIONS (CHAPTERS 16 TO 24)
            • Chapter 20 Model Registered Agents Act
          • Subtitle 3 CORPORATIONS AND ASSOCIATIONS (CHAPTERS 25 TO 40)
            • Chapter 32 Small Business Entity Tax Pass Through Act
              • Subchapter 1 General Provisions
              • Subchapter 2 Formation
              • Subchapter 3 Relations Of Members And Managers To Persons Dealing With The Limited Liability Company
              • Subchapter 4 Rights And Duties Of Members And Managers
              • Subchapter 5 Finance
              • Subchapter 6 Distributions And Withdrawal
              • Subchapter 7 Ownership And Transfer Of Property
              • Subchapter 8 Admission And Withdrawal Of Members
              • Subchapter 9 Dissolution
              • Subchapter 10 Foreign Limited Liability Companies
              • Subchapter 11 Suits By And Against The Limited Liability Company
              • Subchapter 13 Miscellaneous
              • Subchapter 14 Medical Or Dental Limited Liability Company
          • Subtitle 4 PARTNERSHIPS (CHAPTERS 41 TO 55)
            • Chapter 42 Uniform Partnership Act
              • Subchapter 7 Miscellaneous Provisions
              • Subchapter 8 Conversions, Mergers, And Consolidations
            • Chapter 43 Revised Limited Partnership Act Of 1991
              • Subchapter 1 General Provisions
              • Subchapter 11 Miscellaneous
              • Subchapter 12 Conversions, Mergers, And Consolidations
            • Chapter 46 Uniform Partnership Act (1996)
              • Subchapter 1 General Provisions
              • Subchapter 9 Conversion and Merger
              • Subchapter 10 Limited Liability Partnership
              • Subchapter 11 Foreign Limited Liability Partnership
              • Subchapter 12 Miscellaneous Provisions
            • Chapter 47 Uniform Limited Partnership Act (2001)
              • Subchapter 1 General Provisions
              • Subchapter 2 Formation—Certificate of Limited Partnership and Other Filings
              • Subchapter 13 Filing Fees
          • Subtitle 6 BUSINESS PRACTICES (CHAPTERS 70 TO 85)
            • Chapter 70 General Provisions
              • Subchapter 2 Business Under Assumed Name
        • Title 5 CRIMINAL OFFENSES
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 9)
            • Chapter 4 Disposition Of Offenders
              • Subchapter 2 Fines, Costs, And Restitution
              • Subchapter 4 Imprisonment
          • Subtitle 4 OFFENSES AGAINST PROPERTY (CHAPTERS 35 TO 49)
            • Chapter 37 Forgery And Fraudulent Practices
              • Subchapter 1 General Provisions
              • Subchapter 3 Worthless Checks
              • Subchapter 5 Business and Commercial Offenses Generally
        • Title 6 EDUCATION
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 9)
            • Chapter 1 General Provisions
              • Subchapter 1 General Provisions
          • Subtitle 2 ELEMENTARY AND SECONDARY EDUCATION GENERALLY (CHAPTERS 10 TO 39)
            • Chapter 20 Finances
              • Subchapter 3 Equitable School Finance System Act
              • Subchapter 26 Arkansas Public School Academic Facilities Financing Act Of 2007
          • Subtitle 4 VOCATIONAL AND TECHNICAL EDUCATION (CHAPTERS 50 TO 59)
            • Chapter 50 General Provisions
              • Subchapter 7 Arkansas Existing Workforce Training Act Of 1995
            • Chapter 51 Vocational And Technical Schools
              • Subchapter 51 General Provisions
          • Subtitle 5 POSTSECONDARY AND HIGHER EDUCATION GENERALLY (CHAPTERS 60 TO 79)
            • Chapter 62 Arkansas Higher Education Technology And Facility Improvement Act Of 2005
              • Subchapter 11 University Of Arkansas At Fort Smith
        • Title 9 FAMILY LAW
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 7)
            • Chapter 14 Spousal And Child Support
        • Title 10 GENERAL ASSEMBLY
          • Chapter 2 LEGISLATIVE PROCEEDINGS
            • Subchapter 1 General Provisions
          • Chapter 3 COMMITTEES
            • Subchapter 2 Interim Committees Generally
        • Title 11 LABOR AND INDUSTRIAL RELATIONS
          • Chapter 3 LABOR RELATIONS AND PRACTICES
            • Subchapter 2 Hiring Practices
          • Chapter 9 WORKERS' COMPENSATION
            • Subchapter 1 General Provisions
            • Subchapter 3 Funds—Taxes And Fees
        • Title 12 LAW ENFORCEMENT, EMERGENCY MANAGEMENT, AND MILITARY AFFAIRS
          • Subtitle 4 MILITARY AFFAIRS (CHAPTERS 60 TO 74)
            • Chapter 62 Military Personnel
              • Subchapter 4 Privileges
        • Title 14 LOCAL GOVERNMENT
          • Subtitle 2 COUNTY GOVERNMENT (CHAPTERS 13 TO 35)
            • Chapter 14 County Government Code
              • Subchapter 13 Officers Generally
          • Subtitle 8 PUBLIC FACILITIES GENERALLY (CHAPTERS 136 TO 151)
            • Chapter 144 Research Park Authority Act
              • Subchapter 2 Research Park Authority — Powers
              • Subchapter 3 Finance
          • Subtitle 10 ECONOMIC DEVELOPMENT AND TOURISM GENERALLY (CHAPTERS 162 TO 182)
            • Chapter 164 Industrial Development Bonds
              • Subchapter 2 Municipalities And Counties Industrial Development Revenue Bond Law
          • Subtitle 14 SOLID WASTE DISPOSAL, WATERWORKS, AND SEWERS GENERALLY (CHAPTERS 229 TO 247)
            • Chapter 238 Rural Waterworks Facilities Boards
          • Subtitle 22 AIRPORT FACILITIES GENERALLY (CHAPTERS 356 TO 374)
            • Chapter 364 Tax On Aviation Fuel
        • Title 15 NATURAL RESOURCES AND ECONOMIC DEVELOPMENT
          • Subtitle 1 DEVELOPMENT OF ECONOMIC AND NATURAL RESOURCES GENERALLY (CHAPTERS 1 TO 19)
            • Chapter 4 Development Of Business And Industry Generally
              • Subchapter 2 Arkansas Economic Development Commission
              • Subchapter 9 Development Finance Corporations
              • Subchapter 10 Capital Development Corporation Act
              • Subchapter 11 Steel Mill Tax Incentives
              • Subchapter 12 County And Regional Industrial Development Corporation Act
              • Subchapter 15 Arkansas Aviation And Aerospace Commission
              • Subchapter 16 Arkansas Economic Development Incentive Act Of 1993
              • Subchapter 17 Arkansas Enterprise Zone Act Of 1993
              • Subchapter 19 Arkansas Economic Development Act Of 1995
              • Subchapter 20 Digital Product and Motion Picture Industry Development Act of 2009
              • Subchapter 21 (Repealed.) Arkansas Emerging Energy Technology Development Act Of 1999
              • Subchapter 23 Arkansas Public Roads Improvements Credit Act
              • Subchapter 24 Special Incentives For Qualified Manufacturers Of Steel
              • Subchapter 27 Consolidated Incentive Act
              • Subchapter 28 Biodiesel Incentive Act
              • Subchapter 30 Arkansas General Obligation Economic Development Superprojects Bond And Project Funding Act
              • Subchapter 31 Nonprofit Incentive Act Of 2005
              • Subchapter 33 Equity Investment Incentive Act Of 2007
              • Subchapter 35 [As enacted by L. 2013, Act 1474, § 1.] New Markets Jobs Act of 2013
            • Chapter 5 Arkansas Development Finance Authority
              • Subchapter 12 Petroleum Storage Tank Trust Fund Bond Financing Act
              • Subchapter 13 Affordable Neighborhood Housing Tax Credit Act Of 1997
              • Subchapter 14 Venture Capital Investment Act
              • Subchapter 18 State Entity Energy Efficiency Project Bond Act
            • Chapter 11 Publicity And Tourism
              • Subchapter 5 Arkansas Tourism Development Act
          • Subtitle 2 LAND AND WATER RESOURCES GENERALLY (CHAPTERS 20 TO 29)
            • Chapter 20 General Provisions
              • Subchapter 2 Soil And Water Conservation Commission
              • Subchapter 13 Arkansas Water, Waste Disposal, And Pollution Abatement Facilities Financing Act Of 2007
            • Chapter 22 County Purchasing Procedures
              • Subchapter 5 Water Development Projects Generally
          • Subtitle 3 FOREST RESOURCES (CHAPTERS 30 TO 39)
            • Chapter 31 State Forestry Commission
              • Subchapter 1 General Provisions
          • Subtitle 4 WILDLIFE RESOURCES (CHAPTERS 40 TO 54)
            • Chapter 45 Wildlife Preservation
              • Subchapter 3 Nongame Preservation
        • Title 16 PRACTICE, PROCEDURE, AND COURTS
          • Subtitle 2 COURTS AND COURT OFFICERS (CHAPTERS 10 TO 29)
            • Chapter 20 Clerks Of Court
          • Subtitle 5 CIVIL PROCEDURE GENERALLY (CHAPTERS 55 TO 79)
          • Subtitle 7 PARTICULAR PROCEEDINGS AND REMEDIES (CHAPTERS 105 TO 126)
            • Chapter 110 Attachment And Garnishment
            • Chapter 113 Injunctions
        • Title 18 PROPERTY
          • Subtitle 4 MORTGAGES AND LIENS (CHAPTERS 39 TO 59)
            • Chapter 47 Federal Liens
              • Subchapter 2 Uniform Federal Lien Registration Act
        • Title 19 PUBLIC FINANCE
          • Chapter 2 STATE REVENUES—RECEIPTS AND EXPENDITURES GENERALLY
            • Subchapter 2 Receipts Generally
          • Chapter 3 STATE TREASURY MANAGEMENT
            • Subchapter 3 Long-Term Investment
          • Chapter 6 REVENUE CLASSIFICATION LAW
            • Subchapter 4 Special Revenue Funds
          • Chapter 9 PUBLIC OBLIGATIONS
            • Subchapter 4 Registration
        • Title 20 PUBLIC HEALTH AND WELFARE
          • Subtitle 5 SOCIAL SERVICES
            • Chapter 77 Medical Assistance
              • Subchapter 1 General Provisions
            • Chapter 86 Family Savings
        • Title 23 PUBLIC UTILITIES AND REGULATED INDUSTRIES
          • Subtitle 1 PUBLIC UTILITIES AND CARRIERS
            • Chapter 17 Telephone And Telegraph Companies
              • Subchapter 1 General Provisions
              • Subchapter 2 Rural Telecommunications Cooperatives
          • Subtitle 2 FINANCIAL INSTITUTIONS AND SECURITIES (CHAPTERS 30 TO 59)
            • Chapter 35 Credit Unions
              • Subchapter 1 General Provisions
          • Subtitle 3 GENERAL PROVISIONS
            • Chapter 60 General Provisions
            • Chapter 61 State Insurance Department
              • Subchapter 4 Fees
              • Subchapter 7 State Insurance Department Trust Fund Act
            • Chapter 62 Kinds Of Insurance—Reinsurance
              • Subchapter 1 Definitions
              • Subchapter 2 Reinsurance Generally
            • Chapter 63 Insurance Companies Generally
              • Subchapter 1 General Provisions
              • Subchapter 2 Authority To Do Business
              • Subchapter 6 Financial Reporting Standards
              • Subchapter 16 Licensing and Regulation of Captive Insurers
            • Chapter 65 Unauthorized Insurers And Surplus Lines
              • Subchapter 1 General Provisions
              • Subchapter 3 Surplus Lines Insurance
              • Subchapter 4 Multistate Agreements and Compacts
            • Chapter 69 Domestic Stock And Mutual Insurers
              • Subchapter 1 General Provisions
            • Chapter 76 Health Maintenance Organizations
            • Chapter 79 Insurance Policies Generally
              • Subchapter 5 Comprehensive Health Insurance Pool Act
            • Subchapter 7 Tax Credit And Health Plan Coverage For Phenylketonuria
            • Chapter 89 Casualty Insurance
              • Subchapter 2 Automobile Liability Insurance Generally
            • Chapter 90 Property And Casualty Insurance Guaranty Act
            • Chapter 91 Professional Liability Insurance
              • Subchapter 2 Legal Insurance
            • Chapter 96 Arkansas Life And Disability Insurance Guaranty Association Act
            • Chapter 102 Arkansas Earthquake Authority Act
        • Title 24 RETIREMENT AND PENSIONS
          • Chapter 3 UNIFORM BENEFITS—FINANCING, ACCOUNTING, AND REPORTING STANDARDS
            • Subchapter 1 General Provisions
        • Title 25 STATE GOVERNMENT
          • Chapter 8 DEPARTMENT OF FINANCE AND ADMINISTRATION
          • Chapter 15 ADMINISTRATIVE PROCEDURES
            • Subchapter 2 Administrative Procedure Act
        • Title 26 TAXATION
          • Subtitle 1 GENERAL PROVISIONS (CHAPTERS 1 TO 15)
            • Chapter 4 Tax Incentives
              • Subchapter 2 Motion Pictures
            • Chapter 5 Multistate Tax Compact
          • Subtitle 2 ADMINISTRATION OF STATE TAXES (CHAPTERS 16 TO 22)
            • Chapter 17 Revenue Division
              • Subchapter 2 Staff Personnel
              • Subchapter 3 Powers And Duties
              • Subchapter 4 Reciprocal Pacts And Agreements
              • Subchapter 5 Collection Of Revenues
            • Chapter 18 State Tax Procedure Generally
              • Subchapter 1 General Provisions
              • Subchapter 2 Penalties And Offenses
              • Subchapter 3 Administration Generally
              • Subchapter 4 Assessments
              • Subchapter 5 Liability And Payment
              • Subchapter 6 Licenses, Permits, And Registrations
              • Subchapter 7 Enforcement
              • Subchapter 8 Taxpayer Bill Of Rights
              • Subchapter 9 Taxpayer Assistance
              • Subchapter 10 Noncompliant Taxpayers
            • Chapter 19 Electronic Funds
          • Subtitle 3 ADMINISTRATION OF LOCAL TAXES (CHAPTERS 23 TO 33)
            • Chapter 24 Public Service Commission
            • Chapter 25 Levy Of Taxes
            • Chapter 26 Assessment Of Taxes
              • Subchapter 7 Lists—Abstracts—Books—Records
              • Subchapter 15 Corporations And Financial Institutions
          • Subtitle 4 COLLECTION AND ENFORCEMENT (CHAPTERS 34 TO 49)
            • Chapter 34 General Provisions
            • Chapter 35 Collection And Payment Of Taxes Generally
              • Subchapter 13 Military Family Relief Check-Off Program
            • Chapter 36 Collection Of Delinquent Taxes
              • Subchapter 3 Setoff Against State Tax Refund
          • Subtitle 5 STATE TAXES (CHAPTERS 50 TO 71)
            • Chapter 50 General Provisions
            • Chapter 51 Income Taxes
              • Subchapter 1 General Provisions
              • Subchapter 2 Imposition Of Tax
              • Subchapter 3 Exemptions And Reduced Tax Rates
              • Subchapter 4 Computation Of Tax Liability
              • Subchapter 5 Tax Credits Generally
              • Subchapter 7 Property Tax Credit For Senior Citizens
              • Subchapter 7 Uniform Division Of Income For Tax Purposes Act
              • Subchapter 8 Tax Returns
              • Subchapter 9 Arkansas Income Tax Withholding Act
              • Subchapter 10 Water Resource Conservation And Development Incentives
              • Subchapter 11 Donations Or Sales Of Equipment To Educational Institutions
              • Subchapter 12 Steel Mill Tax Incentives
              • Subchapter 13 Winnings Withholding Act
              • Subchapter 14 Apportionment And Allocation Of Net Income Of Financial Institutions
              • Subchapter 15 Arkansas Private Wetland And Riparian Zone Creation, Restoration, And Conservation Tax Credits Act
              • Subchapter 16 Youth Apprenticeship/Work-Based Learning Program Tax Credit
              • Subchapter 17 Low Income Housing Tax Credit
              • Subchapter 18 Small Business Capital Formation Act
              • Subchapter 19 Employee Tuition Reimbursement Tax Credit
              • Subchapter 22 Arkansas Historic Rehabilitation Income Tax Credit Act
              • Subchapter 23 Lottery Withholding Act
              • Subchapter 24 Arkansas Central Business Improvement District Rehabilitation and Development Investment Tax Credit Act.
            • Chapter 54 Corporate Franchise Taxes
            • Chapter 57 State Privilege Taxes
              • Subchapter 6 Insurance Premium Taxes
              • Subchapter 13 Enhancement Of Enforcement
          • Subtitle 6 LOCAL TAXES (CHAPTERS 72 TO 82)
            • Chapter 73 Taxation Generally
              • Subchapter 1 General Provisions
              • Subchapter 2 Municipal Corporations
        • Title 27 TRANSPORTATION
          • Subtitle 5 HIGHWAYS, ROADS, AND STREETS (CHAPTERS 64 TO 84)
            • Chapter 64 Arkansas Interstate Highway Financing Act Of 2005
              • Subchapter 3 Arkansas Interstate Highway Financing Act Of 2005
      • L. 2007
        • L. 2007, Act 518
      • L. 2013
        • L. 2013, Act 1041
        • L. 2013, Act 1084
    • Regulations
      • Ark. Corp. Inc. Tax Regs.
        • 2-8-101 BIOTECHNOLOGY DEVELOPMENT AND RESEARCH
        • 15-4-1224 COUNTY AND REGIONAL INDUSTRIAL DEVELOPMENT CORPORATION ACT
        • 15-4-1704 ARKANSAS ENTERPRISE ZONE ACT
        • 15-5-1301 AFFORDABLE NEIGHBORHOOD HOUSING
        • 26-18-208 TAX PENALTIES
        • 26-18-306 REFUND AND CREDIT CLAIMS
        • 26-18-404 TAXPAYER RELIEF
        • 26-18-406 TAXPAYER RELIEF
        • 26-18-505 EXTENSION OF TIME FOR FILING RETURNS
        • 26-18-507 REFUNDS OF OVERPAYMENTS
        • 26-51-102 CORPORATION INCOME TAX DEFINITIONS
        • 26-51-204 RAILROADS AND PUBLIC UTILITIES
        • 26-51-205 CORPORATION INCOME TAX RATES
        • 26-51-303 EXEMPT ORGANIZATIONS
        • 26-51-401 ACCOUNTING METHODS
        • 26-51-402 BASIS FOR DETERMINING TAX LIABILITY
        • 26-51-404 GROSS INCOME GENERALLY
        • 26-51-411 GAIN OR LOSS — SALES OF PROPERTY
        • 26-51-412 GAIN OR LOSS - EXCHANGE OF PROPERTY
        • 26-51-413 CORPORATE LIQUIDATIONS
        • 26-51-414 DEFERRED COMPENSATION PLANS
        • 26-51-416 DEDUCTIONS—TAXES
        • 26-51-419 DEDUCTIONS—CHARITABLE CONTRIBUTIONS
        • 26-51-423 DEDUCTIONS—EXPENSES
        • 26-51-424 DEDUCTION—LOSSES
        • 26-51-425 DEDUCTIONS—WORTHLESS DEBTS
        • 26-51-426 DEDUCTIONS—RESERVE FOR BAD DEBTS OR LIABILITIES
        • 26-51-427 DEDUCTIONS—NET OPERATING LOSS (NOL)
        • 26-51-428 DEDUCTIONS—DEPRECIATION AND EXPENSING OF PROPERTY
        • 26-51-440 FEDERAL SUBCHAPTER M
        • 26-51-440 FASITs
        • 26-51-509 YOUTH APPRENTICESHIP PROGRAM
        • 26-51-701 MULTISTATE BUSINESS INCOME
        • 26-51-702 APPORTIONMENT—DETERMINATION OF NEXUS
        • 26-51-704 NONBUSINESS INCOME
        • 26-51-709 APPORTIONMENT—BUSINESS INCOME
        • 26-51-710 PROPERTY FACTOR
        • 26-51-711 PROPERTY FACTOR—VALUATION OF PROPERTY
        • 26-51-713 PAYROLL FACTOR
        • 26-51-715 SALES FACTOR
        • 26-51-717 SALES FACTOR
        • 26-51-718 MODIFICATION OF APPORTIONMENT AND ALLOCATION
        • 26-51-802 PARTNERSHIP RETURNS
        • 26-51-804 CORPORATION RETURNS
        • 26-51-805 CONSOLIDATED CORPORATE RETURNS
        • 26-51-806 FILING RETURNS
        • 26-51-807 FILING RETURNS
        • 26-51-912 MINIMUM ESTIMATED TAX
        • 26-51-913 PAYMENT OF ESTIMATED TAX
        • 26-51-1001 WATER CONSERVATION INCENTIVES
        • 26-51-1103 DONATIONS AND SALES TO EDUCATIONAL INSTITUTIONS
        • 26-51-1213 STEEL MILL TAX INCENTIVES
        • 26-51-1701 LOW INCOME HOUSING
      • Ark. Regs.
        • TAXPAYER BILL OF RIGHTS REGULATION 1989-1
        • RULES IMPLEMENTING THE WATER RESOURCE CONSERVATION AND DEVELOPMENT INCENTIVES ACT
        • MISCELLANEOUS REGULATIONS [1977-1 through 2012-2]
      • Ark. Consolidated Incentive Act Regs.
        • Consolidated Incentive Act of 2003 (Act 182 of 2003 as amended) Rules and Regulations
      • Ark. Digital Product and Motion Picture Industry Development Act Rules
        • Arkansas Digital Product and Motion Picture Industry Development Act (Act 816 of 2009) Rules and Regulations
      • Ark. Equity Investment Incentive Act of 2007
        • Ark. Equity Investment Incentive Act of 2007 (Act 566 of 2007 as amended) Rules and Regulations
      • Ark. Existing Workforce Training Program Regs.
        • EXISTING WORKFORCE TRAINING PROGRAM REGULATIONS
      • Ark. Historic Rehabilitation Income Tax Credit Rules
        • RULES GOVERNING THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT PROGRAM
      • Ark. Non-Profit Incentive Act of 2005
        • Non-Profit Incentive Act of 2005 (Act 1277 of 2005 as amended)
      • Ark. Pollution Control and Ecology Commission Regs.
        • WASTE REDUCTION, REUSE, OR RECYCLING TAX CREDITS REGULATIONS
          • Chapter I GENERAL PROVISIONS
          • Chapter II CERTIFICATION PROCEDURES
      • Ark. Public Roads Program Regs.
        • PUBLIC ROADS PROGRAM REGULATIONS
      • Ark. Research and Development Tax Credit Program Rules
        • RESEARCH AND DEVELOPMENT TAX CREDIT PROGRAM RULES.
      • Ark. Tourism Development Regs.
        • Arkansas Tourism Development Act (Act 291 of 1997, as amended)
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • California
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXES ON NET INCOME
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAW
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO FEDERAL NET INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS AGAINST TAX
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF MINIMUM TAXES
        • FIXED DOLLAR MINIMUM TAX
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES.
        • RETURNS AND PAYMENTS.
        • TAX COLLECTION ENFORCEMENT.
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
        • GENERAL CONSTITUTIONAL PROVISIONS
        • TAX SHELTERS
      • Special Local
        • INTRODUCTION.
        • BEVERLY HILLS BUSINESS LICENSE TAX
        • SAN FRANCISCO—BUSINESS TAXES
        • LOS ANGELES CITY SPECIAL TAXES—GENERAL MATERIAL
        • LOS ANGELES ANNUAL BUSINESS TAXES
        • ANAHEIM BUSINESS LICENSE TAX
        • FRESNO BUSINESS LICENSE TAX
        • OAKLAND BUSINESS TAX
        • SACRAMENTO BUSINESS OPERATIONS TAX
        • SANTA ANA BUSINESS LICENSE TAX
        • SAN DIEGO BUSINESS TAX
        • SAN JOSE BUSINESS LICENSE TAX
        • SAN FRANCISCO GROSS RECEIPTS TAX
        • SAN FRANCISCO PAYROLL EXPENSE TAX
        • LOS ANGELES PAYROLL EXPENSE TAX (REPEALED)
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME AND FRANCHISE TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXES ON NET INCOME
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAW
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • SUBTRACTIONS
        • CREDITS AGAINST TAX
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF MINIMUM TAXES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES.
        • RETURNS AND PAYMENTS.
        • TAX COLLECTION ENFORCEMENT.
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
        • GENERAL CONSTITUTIONAL PROVISIONS
      • Special Local
        • INTRODUCTION.
        • BEVERLY HILLS BUSINESS LICENSE TAX
        • SAN FRANCISCO—BUSINESS TAXES
        • LOS ANGELES CITY SPECIAL TAXES—GENERAL MATERIAL
        • LOS ANGELES ANNUAL BUSINESS TAXES
        • OAKLAND BUSINESS TAX
        • SAN DIEGO BUSINESS TAX
        • SAN FRANCISCO PAYROLL EXPENSE TAX
        • LOS ANGELES PAYROLL EXPENSE TAX (REPEALED)
    • Statutes
      • Cal. Constitution
        • Article III STATE OF CALIFORNIA
        • Article IV LEGISLATIVE
        • Article VI JUDICIAL
        • Article XI LOCAL GOVERNMENT
        • Article XIII TAXATION
        • Article XIIIA TAX LIMITATION INITIATIVE
        • Article XIIIB GOVERNMENT SPENDING LIMITATION
        • Article XIIIC RIGHT TO VOTE ON TAXES ACT
        • Article XIIID ASSESSMENT AND PROPERTY RELATED FEE REFORM.
        • Article XVI PUBLIC FINANCE
        • Article XX MISCELLANEOUS SUBJECTS
      • Cal. Bus. & Prof. Cd.
        • Division 1.5 DENIAL, SUSPENSION AND REVOCATION OF LICENSES
          • Chapter 2 DENIAL OF LICENSES
          • Chapter 3 SUSPENSION AND REVOCATION OF LICENSES
        • Division 2 HEALING ARTS
          • Chapter 2 CHIROPRACTORS
            • Article 2 CHIROPRACTIC CORPORATIONS
          • Chapter 4 DENTISTRY
            • Article 8 DENTAL CORPORATIONS
          • Chapter 5.7 PHYSICAL THERAPY
            • Article 8 PHYSICAL THERAPY CORPORATIONS
          • Chapter 6 NURSING
            • Article 3.5 NURSING CORPORATIONS
          • Chapter 6.6 PSYCHOLOGISTS
            • Article 9 PSYCHOLOGICAL CORPORATIONS
          • Chapter 7 OPTOMETRY
            • Article 8 OPTOMETRIC CORPORATIONS
          • Chapter 13 MARRIAGE AND FAMILY THERAPISTS
            • Article 6 MARRIAGE AND FAMILY THERAPY CORPORATIONS
        • Division 3 PROFESSIONS AND VOCATIONS GENERALLY
          • Chapter 1 ACCOUNTANTS
            • Article 3 APPLICATION OF CHAPTER
            • Article 9 ACCOUNTANCY CORPORATIONS
          • Chapter 4 ATTORNEYS
            • Article 10 LAW CORPORATIONS
            • Article 10.2 LIMITED LIABILITY PARTNERSHIPS
          • Chapter 20.6 TAX PREPARERS [REPEALED]
        • Division 7 GENERAL BUSINESS REGULATIONS
          • Part 1 LICENSING FOR REVENUE AND REGULATION
            • Chapter 1 LICENSING BY CITIES
            • Chapter 2 LICENSING BY COUNTIES
            • Chapter 3 STATE LICENSING
              • Article 1 DEFINITIONS
              • Article 2 ACTIONS
          • Part 3 REPRESENTATIONS TO THE PUBLIC
            • Chapter 1 ADVERTISING
              • Article 2 PARTICULAR OFFENSES
        • Division 8 SPECIAL BUSINESS REGULATIONS
          • Chapter 14 TAX PREPARERS
        • Division 9 ALCOHOLIC BEVERAGES
          • Chapter 1.5 ADMINISTRATION
            • Article 1 THE DEPARTMENT OF ALCOHOLIC BEVERAGE CONTROL
      • Cal. Civ. Cd.
        • Division 3 OBLIGATIONS
          • Part 3 OBLIGATIONS IMPOSED BY LAW
          • Part 4 OBLIGATIONS ARISING FROM PARTICULAR TRANSACTIONS
            • Title 1.6F CHECK CASHERS
            • Title 1.8 PERSONAL DATA
              • Chapter 1 INFORMATION PRACTICES ACT OF 1977
                • Article 11 Miscellaneous Provisions
            • Title 14 LIEN
              • Chapter 1 LIENS IN GENERAL
                • Article 2 Creation of Liens
              • Chapter 2 MORTGAGE
                • Article 1 Mortgages in General
      • Cal. Civ. Proc. Cd.
        • Part 1 COURTS OF JUSTICE
          • Title 1 ORGANIZATION AND JURISDICTION
            • Chapter 5.5 SMALL CLAIMS COURT
              • Article 2 Small Claims Court
        • Part 2 CIVIL ACTIONS
          • Title 2 THE TIME OF COMMENCING CIVIL ACTIONS
            • Chapter 3 THE TIME OF COMMENCING ACTIONS OTHER THAN FOR THE RECOVERY OF REAL PROPERTY
          • Title 9 ENFORCEMENT OF JUDGMENTS
            • Division 1 DEFINITIONS AND GENERAL PROVISIONS
              • Chapter 8 ENFORCEMENT OF STATE TAX LIABILITY
                • Article 1 Enforcement Pursuant to Warrant or Notice of Levy
                • Article 2 Enforcement of Judgment for Taxes
            • Division 2 ENFORCEMENT OF MONEY JUDGMENTS
              • Chapter 3 EXECUTION
                • Article 3 Property Subject to Execution
              • Chapter 5 WAGE GARNISHMENT
                • Article 2 General Provisions
                • Article 4 Earnings Withholding Order for Taxes
              • Chapter 6 MISCELLANEOUS CREDITORS' REMEDIES
                • Article 8 Collection of Judgment Where Judgment Debtor Is Creditor of Public Entity
          • Title 10 ACTIONS IN PARTICULAR CASES
            • Chapter 8 ACTIONS AGAINST CO-OWNERS OF MINES
          • Title 14 MISCELLANEOUS PROVISIONS
            • Chapter 5 NOTICES, AND FILING AND SERVICE OF PAPERS
            • Chapter 8 DECLARATORY RELIEF
            • Chapter 9 ACTIONS TO ENFORCE REAL PROPERTY AND MOBILEHOME SALES AGREEMENTS
        • Part 3 SPECIAL PROCEEDINGS OF A CIVIL NATURE
          • Title 1 WRITS OF REVIEW, MANDATE, AND PROHIBITION
            • Chapter 2 WRIT OF MANDATE
          • Title 4 THE ENFORCEMENT OF LIENS
            • Chapter 3 CERTAIN LIENS AND PRIORITIES FOR SALARIES, WAGES AND CONSUMER DEBTS
          • Title 10 UNCLAIMED PROPERTY
            • Chapter 7 UNCLAIMED PROPERTY LAW
              • Article 2 Escheat of Unclaimed Personal Property
      • Cal. Corp. Cd.
        • GENERAL PROVISIONS
        • Title 1 CORPORATIONS
          • Division 1 GENERAL CORPORATION LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 2 ORGANIZATION AND BYLAWS
            • Chapter 3 DIRECTORS AND MANAGEMENT
            • Chapter 4 SHARES AND SHARE CERTIFICATES
            • Chapter 9 AMENDMENT OF ARTICLES
            • Chapter 11 MERGER
            • Chapter 15 RECORDS AND REPORTS
            • Chapter 17 SERVICE OF PROCESS
            • Chapter 18 INVOLUNTARY DISSOLUTION
            • Chapter 19 VOLUNTARY DISSOLUTION
            • Chapter 20 GENERAL PROVISIONS RELATING TO DISSOLUTION
            • Chapter 21 FOREIGN CORPORATIONS
            • Chapter 22 CRIMES AND PENALTIES
            • Chapter 23 TRANSITION PROVISIONS
          • Division 2 NONPROFIT CORPORATION LAW
            • Part 2 NONPROFIT PUBLIC BENEFIT CORPORATIONS
              • Chapter 18 CRIMES AND PENALTIES
            • Part 3 NONPROFIT MUTUAL BENEFIT CORPORATIONS
              • Chapter 18 CRIMES AND PENALTIES
            • Part 10 PORT AND TERMINAL PROTECTION AND DEVELOPMENT CORPORATIONS
          • Division 3 CORPORATIONS FOR SPECIFIC PURPOSES
            • Part 2 CONSUMER COOPERATIVE CORPORATIONS
              • Chapter 3 MEMBERS
                • Article 1 Issuance of Memberships
            • Part 4 PROFESSIONAL CORPORATIONS
        • Title 2 PARTNERSHIPS
          • Chapter 2 UNIFORM LIMITED PARTNERSHIP ACT
          • Chapter 3 CALIFORNIA REVISED LIMITED PARTNERSHIP ACT
            • Article 7.4 Conversion
          • Chapter 5 UNIFORM PARTNERSHIP ACT OF 1994
            • Article 1 General Provisions
            • Article 2 Nature of Partnership
            • Article 3 Relations of Partners to Persons Dealing with Partnership
            • Article 4 Relations of Partners to Each Other and to Partnership
            • Article 5 Transferees and Creditors of Partner
            • Article 7 Partner's Dissociation When Business Not Wound Up
            • Article 9 Conversions and Mergers
            • Article 10 Limited Liability Partnerships
        • Title 2.5 [Repealed eff. 1-1-2014.] LIMITED LIABILITY COMPANIES
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 FORMATION
          • Chapter 3 MEMBERS
          • Chapter 4 MANAGEMENT
          • Chapter 5 FINANCE
          • Chapter 6 DISTRIBUTIONS AND WITHDRAWALS
          • Chapter 7 INTEREST IN LIMITED LIABILITY COMPANY: ASSIGNMENT OF INTERESTS
          • Chapter 8 DISSOLUTION
          • Chapter 9 PROFESSIONAL LIMITED LIABILITY COMPANIES
          • Chapter 10 FOREIGN LIMITED LIABILITY COMPANIES
          • Chapter 11 CLASS ACTIONS AND DERIVATIVE ACTIONS
          • Chapter 11.5 CONVERSION
          • Chapter 12 MERGER
          • Chapter 13 DISSENTING MEMBERS' RIGHTS
          • Chapter 14 MISCELLANEOUS PROVISIONS
        • Title 2.6 [Eff. 1-1-2014.] CALIFORNIA REVISED UNIFORM LIMITED LIABILITY COMPANY ACT
          • Article 1 General Provisions
          • Article 2 Formation: Articles of Organization and Other Filings
          • Article 3 Relations of Members and Managers to Persons Dealing with a Limited Liability Company
          • Article 4 Relations of Members to Each Other and to the Limited Liability Company
          • Article 5 Transferable Interests and Rights of Transferees and Creditors
          • Article 6 Member's Dissociation
          • Article 7 Dissolution and Winding Up
          • Article 8 Foreign Limited Liability Companies
          • Article 9 Actions by Members
          • Article 10 Merger and Conversion
          • Article 11 . Dissenters' Rights
          • Article 12 Class Provisions
          • Article 13 Miscellaneous Provisions
      • Cal. Educ. Cd.
        • Title 1 GENERAL EDUCATION CODE PROVISIONS
          • Part 13 STATE TEACHERS' RETIREMENT SYSTEM
            • Chapter 27.5 REPLACEMENT BENEFITS PROGRAM
      • Cal. Evid. Cd.
        • Division 2 WORDS AND PHRASES DEFINED
        • Division 5 BURDEN OF PROOF; BURDEN OF PRODUCING EVIDENCE; PRESUMPTIONS AND INFERENCES
          • Chapter 1 BURDEN OF PROOF
      • Cal. Fin. Cd.
        • Division 5 CREDIT UNIONS
      • Cal. Gov't. Cd.
        • GENERAL PROVISIONS
        • Title 1 GENERAL
          • Division 3.6 CLAIMS AND ACTIONS AGAINST PUBLIC ENTITIES AND PUBLIC EMPLOYEES
            • Part 3 CLAIMS AGAINST PUBLIC ENTITIES
          • Division 6 PUBLIC BONDS AND OBLIGATIONS
            • Chapter 5 TAX OR ASSESSMENT LEVY FOR UNSOLD BONDS
          • Division 7 MISCELLANEOUS
            • Chapter 2.6 STATE PAYMENT CARD ACT
            • Chapter 3.5 INSPECTION OF PUBLIC RECORDS
            • Chapter 7 HOLIDAYS
            • Chapter 8 COMPUTATION OF TIME
            • Chapter 12 PURCHASE OF INTERESTS AND RIGHTS IN REAL PROPERTY
            • Chapter 12.8 ENTERPRISE ZONE ACT
            • Chapter 12.93 TARGETED TAX AREAS
            • Chapter 12.97 LOCAL AGENCY MILITARY BASE RECOVERY AREA ACT
            • Chapter 14 STATE TAX LIENS
            • Chapter 14.5 REGISTRATION OF STATE TAX LIENS
            • Chapter 20 GOVERNMENTAL ACCESS TO FINANCIAL RECORDS
          • Division 9 EXPENDITURE LIMITATIONS
        • Title 2 GOVERNMENT OF THE STATE OF CALIFORNIA
          • Division 1 GENERAL
            • Chapter 7.4 OIL SPILL RESPONSE AND CONTINGENCY PLANNING
            • Chapter 12.5 CALIFORNIA STATE LOTTERY ACT OF 1984
          • Division 3 EXECUTIVE DEPARTMENT
            • Part 1 STATE DEPARTMENTS AND AGENCIES
            • Part 2 CONSTITUTIONAL OFFICERS
            • Part 3 DEPARTMENT OF FINANCE
            • Part 4 CALIFORNIA VICTIM COMPENSATION AND GOVERNMENT CLAIMS BOARD
            • Part 5.3 CALIFORNIA TRANSPORTATION COMMISSION
            • Part 9 STATE BOARD OF EQUALIZATION
            • Part 10 FRANCHISE TAX BOARD
          • Division 4 FISCAL AFFAIRS
            • Part 2 STATE FUNDS
            • Part 4 WARRANTS
        • Title 3 GOVERNMENT OF COUNTIES
          • Division 1 COUNTIES GENERALLY
            • Chapter 1 GENERAL
          • Division 2 OFFICERS
            • Part 2 BOARD OF SUPERVISORS
              • Chapter 2.2 COUNTY SERVICE AREAS (Operative until 1-1-09)
                • Article 1 GENERAL PROVISIONS
              • Chapter 5 COUNTY PROPERTY
                • Article 8 SALE OR LEASE OF REAL PROPERTY
              • Chapter 11 ADVERTISING
              • Chapter 13.6 SAN JOAQUIN COUNTY REGIONAL JUSTICE FACILITY FINANCING ACT
                • Article 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
                • Article 3 TRANSACTIONS AND USE TAX
              • Chapter 13.7 ORANGE COUNTY REGIONAL JUSTICE FACILITIES ACT
                • Article 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
                • Article 2 CREATION OF THE COMMISSION, POWERS AND DUTIES, MEMBERSHIP
                • Article 4 TRANSACTIONS AND USE TAXES IN THE COUNTY OF ORANGE
              • Chapter 13.8 COUNTY REGIONAL JUSTICE FACILITIES FINANCING ACT
                • Article 1 GENERAL PROVISIONS
                • Article 2 CREATION OF THE AGENCY, POWERS AND DUTIES, MEMBERSHIP
                • Article 3 TRANSACTIONS AND USE TAX
                • Article 4 BONDS
            • Part 3 OTHER OFFICERS
              • Chapter 3 COUNTY CLERK
                • Article 2 FEES
          • Division 3 FINANCIAL PROVISIONS
            • Chapter 1 BUDGET AND TAX LEVY
            • Chapter 2 FUNDS
            • Chapter 9 TAX LEVYING AND COLLECTION PROCEDURES FOR COUNTIES
        • Title 4 GOVERNMENT OF CITIES
          • Division 3 OFFICERS
            • Part 2 LEGISLATIVE BODY
          • Division 4 FINANCIAL PROVISIONS
            • Chapter 1 PROPERTY TAX ASSESSMENT, LEVY, AND COLLECTION
        • Title 5 LOCAL AGENCIES
          • Division 1 CITIES AND COUNTIES
            • Part 1 POWERS AND DUTIES COMMON TO CITIES AND COUNTIES
            • Part 2 POWERS AND DUTIES EXERCISED JOINTLY BY CITIES AND COUNTIES
          • Division 2 CITIES, COUNTIES, AND OTHER AGENCIES
            • Part 1 POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES
        • Title 7.4 TAHOE REGIONAL PLANNING COMPACT
        • Title 7.96 NORTH LAKE TAHOE TRANSPORTATION AUTHORITY
          • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
          • Chapter 2 CREATION OF THE AUTHORITY
          • Chapter 3 POWERS AND FUNCTIONS OF THE AUTHORITY
        • Title 11 CALIFORNIA PASSENGER RAIL FINANCING COMMISSION ACT
          • Chapter 6 CONSTRUCTION AND LEASE OF FACILITIES
        • Title 17 CALIFORNIA FISCAL RECOVERY FINANCING ACT
          • Chapter 5 MISCELLANEOUS PROVISIONS
      • Cal. Health & Safety Cd.
        • Division 31 HOUSING AND HOME FINANCE
          • Part 1 STATE HOUSING POLICY AND GENERAL PROVISIONS
            • Chapter 3.6 LOW-INCOME HOUSING CREDIT
      • Cal. Ins. Cd.
        • GENERAL PROVISIONS
        • Division 1 GENERAL RULES GOVERNING INSURANCE
          • Part 2 THE BUSINESS OF INSURANCE
            • Chapter 1 GENERAL REGULATIONS
            • Chapter 3 RECIPROCAL INSURERS
            • Chapter 4 FOREIGN INSURERS
            • Chapter 5 PRODUCTION AGENCIES
            • Chapter 6 SURPLUS LINE BROKERS
            • Chapter 12 THE INSURANCE FRAUDS PREVENTION ACT
        • Division 2 CLASSES OF INSURANCE
          • Part 1 FIRE AND MARINE INSURANCE
            • Chapter 4 GENERAL MUTUAL INSURERS
            • Chapter 5 COUNTY MUTUAL FIRE INSURERS
            • Chapter 6 COUNTY MUTUAL FIRE REINSURERS
          • Part 2 LIFE AND DISABILITY INSURANCE
            • Chapter 1 THE CONTRACT
            • Chapter 10 FRATERNAL BENEFIT SOCIETIES
          • Part 6 INSURANCE COVERING LAND
            • Chapter 1 TITLE INSURANCE
            • Chapter 2A MORTGAGE GUARANTY INSURANCE
          • Part 7 HOME PROTECTION
            • Chapter 1 DEFINITIONS AND LICENSING
        • Division 3 THE INSURANCE COMMISSIONER
          • Chapter 2 POWERS AND DUTIES
            • Article 1 Generally
            • Article 1.1 The California Community Development Financial Institution Tax Credit Program
            • Article 4 Fees
      • Cal. Penal Cd.
        • PRELIMINARY PROVISIONS
        • Part 1 OF CRIMES AND PUNISHMENTS
          • Title 9 OF CRIMES AGAINST THE PERSON INVOLVING SEXUAL ASSAULT, AND CRIMES AGAINST PUBLIC DECENCY AND GOOD MORALS
            • Chapter 9 LOTTERIES
          • Title 12 OF CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE
          • Title 13 OF CRIMES AGAINST PROPERTY
            • Chapter 5 LARCENY
        • Part 3 OF IMPRISONMENT AND THE DEATH PENALTY
          • Title 1 IMPRISONMENT OF MALE PRISONERS IN STATE PRISONS
            • Chapter 8 LENGTH OF TERM OF IMPRISONMENT AND PAROLES
      • Cal. Pub. Cont. Cd.
        • Division 2 GENERAL PROVISIONS
          • Part 2 CONTRACTING BY STATE AGENCIES
            • Chapter 1.5 CALIFORNIA TAXPAYER AND SHAREHOLDER PROTECTION ACT OF 2003
      • Cal. Pub. Res. Cd.
        • Division 3 OIL AND GAS
          • Chapter 1 OIL AND GAS CONSERVATION
            • Article 2 Administration
            • Article 4 Regulation of Operations
        • Division 5 PARKS AND MONUMENTS
          • Chapter 4 RECREATION AND PARK DISTRICTS
            • Article 10 Alternative Revenues
        • Division 28 NATURAL HERITAGE PRESERVATION TAX CREDIT ACT OF 2000
          • Chapter 1 INTENT
          • Chapter 2 DEFINITIONS
          • Chapter 3 NATURAL HERITAGE PRESERVATION TAX CREDIT PROGRAM
          • Chapter 4 PROCEDURES
          • Chapter 5 CRITERIA FOR ACCEPTANCE OF PROPERTY
          • Chapter 6 MISCELLANEOUS
          • Chapter 7 BOND FUNDS
      • Cal. Pub. Util. Cd.
        • Division 10 TRANSIT DISTRICTS
          • Part 1 TRANSIT DISTRICTS IN COUNTIES OF ALAMEDA OR CONTRA COSTA
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 2 SAN FRANCISCO BAY AREA RAPID TRANSIT DISTRICT
            • Chapter 7 TAXATION
          • Part 4 ORANGE COUNTY TRANSIT DISTRICT
            • Chapter 8 TAXATION
          • Part 7 MARIN COUNTY TRANSIT DISTRICT
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 10 SANTA CRUZ METROPOLITAN TRANSIT DISTRICT
            • Chapter 6 POWERS AND FUNCTIONS OF DISTRICT
          • Part 11 PROVISIONS APPLICABLE TO ALL PUBLIC TRANSIT
            • Chapter 5 MOTOR VEHICLE FUEL TAX
            • Chapter 6 ACTIONS AND PROCEEDINGS TO CONTEST TAXES
          • Part 12 SANTA CLARA VALLEY TRANSPORTATION AUTHORITY
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
          • Part 14 SACRAMENTO REGIONAL TRANSIT DISTRICT
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
          • Part 15 SAN MATEO COUNTY TRANSIT DISTRICT
            • Chapter 1 TITLE OF ACT AND POLICY
            • Chapter 3 FORMATION OF DISTRICT
            • Chapter 5 POWERS AND FUNCTIONS OF DISTRICT
        • Division 12 COUNTY TRANSPORTATION COMMISSIONER
          • Chapter 4 POWERS AND FUNCTIONS
            • Article 6 Transactions and Use Taxes
            • Article 9 Transaction and Use Taxes in the County of Orange
        • Division 12.5 COUNTY TRAFFIC AND TRANSPORTATION FUNDING IN THE NINE-COUNTY SAN FRANCISCO BAY AREA
        • Division 12.7 COUNTY AND REGIONAL TRANSPORTATION COMMISSIONER
          • Chapter 2 SAN DIEGO COUNTY REGIONAL TRANSPORTATION COMMISSION
            • Article 1 General Provisions, Findings, and Definitions
            • Article 2 Creation of the Commission
            • Article 5 Transactions and Use Tax
        • Division 13.1 SANTA CLARA COUNTY TRAFFIC AUTHORITY
        • Division 15 FRESNO COUNTY TRANSPORTATION AUTHORITY
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 6 TRANSACTIONS AND USE TAXES
        • Division 15.5 TUOLUMNE COUNTY TRAFFIC AUTHORITY
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 5 TRANSACTIONS AND USE TAX
        • Division 20 SAN BERNADINO COUNTY TRANSPORTATION COMMISSION
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 4 TRANSACTIONS AND USE TAX
        • Division 25 RIVERSIDE COUNTY TRANSPORTATION COMMISSION
          • Chapter 1 GENERAL PROVISIONS, FINDINGS, AND DEFINITIONS
          • Chapter 4 TRANSACTIONS AND USE TAX
      • Cal. Rev. & Tax. Cd.
        • GENERAL PROVISIONS
        • Division 1 PROPERTY TAXATION
          • Part 0.5 IMPLEMENTATION OF ARTICLE XIIIA OF THE CALIFORNIA CONSTITUTION
            • Chapter 6 ALLOCATION OF PROPERTY TAX REVENUE
        • Division 2 OTHER TAXES
          • Part 1 SALES AND USE TAXES
            • Chapter 5 DETERMINATIONS
          • Part 1.7 ADDITIONAL LOCAL TAXES
            • Chapter 1 OCCUPANCY TAXES
            • Chapter 1.5 LOCAL AGENCY LEVY POWERS AND LIMITATIONS
          • Part 3 USE FUEL TAX
            • Chapter 7 ADMINISTRATION
          • Part 4 LOCAL MOTOR VEHICLE FUEL TAXATION
          • Part 5 VEHICLE LICENSE FEE
            • Chapter 5 DISTRIBUTION OF PROCEED
          • Part 5.5 LOCAL VEHICLE LICENSE FEE SURCHARGE (Second of two)
          • Part 5.7 VOTER-APPROVED LOCAL ASSESSMENT
          • Part 7 INSURANCE TAXATION
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 2 OCEAN MARINE INSURANCE
            • Chapter 3 ALL INSURANCE OTHER THAN OCEAN MARINE
            • Chapter 3.5 RETALIATORY TAXES, LICENSES AND FEES
            • Chapter 4 ASSESSMENT AND EFFECT OF TAX
            • Chapter 5 PAYMENT AND COLLECTION
            • Chapter 6 SUSPENSION OF RIGHTS OF DELINQUENT INSURERS
            • Chapter 7 CANCELLATIONS AND REFUNDS
            • Chapter 8 TAXPAYERS' SUITS
            • Chapter 9 DISPOSITION OF PROCEEDS
            • Chapter 10 ADMINISTRATION
          • Part 7.5 NONADMITTED INSURANCE TAX
          • Part 10 PERSONAL INCOME TAX
            • Chapter 2 IMPOSITION OF TAX
            • Chapter 3 COMPUTATION OF TAXABLE INCOME
            • Chapter 5 DEFERRED COMPENSATION
            • Chapter 10.5 TAX ON LIMITED PARTNERSHIPS
            • Chapter 10.6 TAX AND FEES ON LIMITED LIABILITY COMPANIES
            • Chapter 10.7 TAX ON REGISTERED LIMITED LIABILITY PARTNERSHIPS AND FOREIGN LIMITED LIABILITY PARTNERSHIPS
            • Chapter 12 CREDIT FOR TAXES PAID
          • Part 10.2 ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 2 RETURNS
            • Chapter 3 VOLUNTARY CONTRIBUTIONS
              • Article 1.5 CALIFORNIA MILITARY FAMILY RELIEF FUND
              • Article 3 CALIFORNIA FUND FOR SENIOR CITIZENS
              • Article 4 DESIGNATIONS FOR THE VETERANS MEMORIAL ACCOUNT [REALED]
              • Article 5 FISH AND GAME PRESERVATION FUND
              • Article 5.5 CALIFORNIA SEA OTTER FUND
              • Article 5.6 CALIFORNIA SEA OTTER FUND (CONT.)
              • Article 5.7 MUNICIPAL SHELTER SPAY-NEUTER FUND
              • Article 6 CALIFORNIA ALZHEIMER'S DISEASE AND RELATED RESEARCH FUND
              • Article 7 DESIGNATIONS TO THE CALIFORNIA SENIORS SPECIAL FUND
              • Article 7.5 DESIGNATIONS TO THE D.A.R.E. CALIFORNIA DRUG ABUSE RESISTANCE EDUCATION FUND [REPEALED]
              • Article 8 DESIGNATIONS TO THE CALIFORNIA BREAST CANCER RESEARCH FUND
              • Article 8.5 CALIFORNIA OVARIAN CANCER RESEARCH FUND
              • Article 9 DESIGNATIONS TO THE CALIFORNIA FIREFIGHTERS' MEMORIAL FUND
              • Article 11.3 CALIFORNIA VETERANS HOMES FUND
              • Article 11.5 VETERANS' QUALITY OF LIFE FUND [REPEALED]
              • Article 14.5 CALIFORNIA POLICE ACTIVITIES LEAGUE (CALPAL) FUND
              • Article 15 CALIFORNIA CANCER RESEARCH FUND
              • Article 17 ALS/LOU GEHRIG'S DISEASE RESEARCH FUND.
              • Article 18 SAFELY SURRENDERED BABY FUND
              • Article 19 ARTS COUNCIL FUND
              • Article 20 SCHOOL SUPPLIES FOR HOMELESS CHILDREN FUND
              • Article 21 STATE PARKS PROTECTION FUND
            • Chapter 4 PAYMENTS AND ASSESSMENTS
            • Chapter 5 COLLECTION OF TAX
            • Chapter 6 OVERPAYMENTS AND REFUNDS
            • Chapter 7 ADMINISTRATION OF TAX
            • Chapter 8 DISPOSITION OF PROCEEDS
            • Chapter 9 VIOLATIONS
            • Chapter 9.1 TAX AMNESTY
            • Chapter 9.5 TAX SHELTERS
              • Article 1 Voluntary Compliance Initiative One
              • Article 2 Statute of Limitations for Abusive Tax Avoidance Transactions
              • Article 3 Voluntary Compliance Initiative Two
              • Article 4 Penalties and Interest
            • Chapter 10 RES JUDICATA
          • Part 10.3 EARNED INCOME TAX CREDIT INFORMATION ACT
          • Part 10.7 TAXPAYERS' BILL OF RIGHTS
          • Part 11 CORPORATION TAX LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 2 THE CORPORATION FRANCHISE TAX
            • Chapter 2.5 ALTERNATIVE MINIMUM TAX
            • Chapter 3 THE CORPORATION INCOME TAX
            • Chapter 3.5 TAX CREDITS
            • Chapter 4 EXEMPT CORPORATIONS
            • Chapter 4.5 TAX TREATMENT OF S CORPORATIONS AND THEIR SHAREHOLDERS
            • Chapter 5 COMPUTATION OF TAX WHEN LAW CHANGED
            • Chapter 6 GROSS INCOME
            • Chapter 7 NET INCOME
            • Chapter 8 CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
            • Chapter 12 DEFERRED COMPENSATION, ETC.
            • Chapter 13 ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
            • Chapter 14 NATURAL RESOURCES
            • Chapter 14.5 REGULATED INVESTMENT COMPANIES, REAL ESTATE INVESTMENT TRUSTS, REAL ESTATE MORTGAGEINVESTMENT CONDUITS, AND FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS
            • Chapter 15 GAIN OR LOSS ON DISPOSITION OF PROPERTY
            • Chapter 17 ALLOCATION OF INCOME
          • Part 18 MULTISTATE TAX COMPACT [REPEALED]
            • Article 1 Enactment of Compact
            • Article 2 Text of Compact
            • Article 3 State Representation
            • Article 4 Interstate Audits
          • Part 22 HAZARDOUS SUBSTANCES TAX LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
          • Part 26 UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW
            • Chapter 6 ADMINISTRATION
          • Part 30 FEE COLLECTION PROCEDURES LAW
            • Chapter 1 GENERAL PROVISIONS AND DEFINITIONS
            • Chapter 2 FEE
            • Chapter 3 DETERMINATIONS
            • Chapter 4 COLLECTION OF FEE
            • Chapter 5 OVERPAYMENTS AND REFUNDS
            • Chapter 6 ADMINISTRATION AND TAXPAYERS' BILL OF RIGHTS
            • Chapter 7 VIOLATIONS
            • Chapter 8 DISCLOSURE OF INFORMATION
      • Cal. Unemp. Ins. Cd.
        • Division 1 UNEMPLOYMENT AND DISABILITY COMPENSATION
          • Part 1 UNEMPLOYMENT COMPENSATION
            • Chapter 7 COLLECTIONS
        • Division 6 WITHHOLDING TAX ON WAGES
          • Chapter 1 GENERAL PROVISIONS
      • Cal. Water Cd.
        • Division 13 CALIFORNIA WATER DISTRICTS
          • Part 7 ASSESSMENTS
            • Chapter 1 ASSESSMENT
      • Cal. Welf. & Inst. Cd
        • Division 9 PUBLIC SOCIAL SERVICES
          • Part 1 DEFINITIONS AND GENERAL PROVISIONS
            • Chapter 4 CALIFORNIA CHILD SUPPORT AUTOMATION SYSTEM
          • Part 3 AID AND MEDICAL ASSISTANCE
            • Chapter 8 PREPAID PLANS
      • Model City Ordinance
        • MODEL CITY ORDINANCES
      • Model County Ordinance
        • MODEL COUNTY ORDINANCES
      • Anaheim Municipal Code
        • Title 3 BUSINESS LICENSES
          • Chapter 3.04 GENERAL PROVISIONS
          • Chapter 3.08 GROSS RECEIPTS TAX
          • Chapter 3.12 PROFESSIONS
          • Chapter 3.16 SERVICES
          • Chapter 3.20 ADVERTISING
          • Chapter 3.24 CONTRACTORS
          • Chapter 3.28 RENTAL BUILDINGS
          • Chapter 3.32 MISCELLANEOUS BUSINESS ACTIVITIES
      • Beverly Hills Municipal Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 4 APPEAL AND REVIEW PROCEDURES—Art. 1. Appeal of Administrative Decisions to Council.
          • Chapter 4 APPEAL AND REVIEW PROCEDURES—Art. 2. Council Ordered Review of Administrative Decisions.
        • Title 3 TAXATION, FINANCE, PURCHASING, AND RISK MANAGEMENT
          • Chapter 1 TAXATION AND FEES—Art. 1. Uniform Sales and Use Tax.
          • Chapter 1 TAXATION AND FEES—Art. 2. Business License Tax.
          • Chapter 1 TAXATION AND FEES—Art. 3. Uniform Transient Occupancy Tax.
          • Chapter 1 TAXATION AND FEES—Art. 4. Real Property Transfer Tax.
      • Municipal Code City of Fresno
        • Chapter 7 ASSESSMENT DISTRICTS AND BOND PROCEDURES
          • Article 10 BUSINESS LICENSES--GENERAL PROVISIONS
          • Article 11 BUSINESS LICENSES--EXEMPTIONS
          • Article 12 BUSINESS LICENSES--LICENSE FEES
          • Article 13 BUSINESS LICENSES--BUSINESS IMPROVEMENT AREAS
      • Los Angeles Municipal Code
        • Chapter I GENERAL PROVISIONS AND ZONING
          • Article 1 GENERAL PROVISIONS
        • Chapter II LICENSES, PERMITS, BUSINESS REGULATIONS
          • Article 1 BUSINESS TAXES
          • Article 1.1 TELEPHONE, ELECTRICITY AND GAS USERS TAX
          • Article 1.2 1984 OLYMPIC GAMES TICKET DISTRIBUTION TAX
          • Article 1.3 COMMERCIAL TENANT'S OCCUPANCY TAX
          • Article 1.5 USE TAX [SUSPENDED]
          • Article 1.6 UNIFORM SALES AND USE TAX
          • Article 1.7 TRANSIENT OCCUPANCY TAX
          • Article 1.8 CIGARETTE TAX ORDINANCE
          • Article 1.9 REAL PROPERTY TRANSFER TAX
          • Article 1.10 DWELLING UNIT CONSTRUCTION TAX
          • Article 1.12 TAX PENALTY AMNESTY
          • Article 1.13 RESIDENTIAL DEVELOPMENT TAX
          • Article 1.14 SPECIAL FIRE SAFETY AND PARAMEDIC COMMUNICATIONS EQUIPMENT TAX
          • Article 1.15 PARKING OCCUPANCY TAX
          • Article 1.16 SPECIAL POLICE COMMUNICATIONS / 911 SYSTEM TAX
          • Article 1.17 ENTERPRISE ZONE HIRING TAX CREDIT VOUCHER APPLICATION FEES
      • Oakland Municipal Code
        • Title 5 BUSINESS TAXES, PERMITS AND REGULATIONS
          • Chapter 5.02 Business Permits Generally
          • Chapter 5.04 Business Taxes Generally
          • Chapter 5.06 Advertising Matter
          • Chapter 5.08 Auctions and Auctioneers
          • Chapter 5.10 Bingo
          • Chapter 5.12 Cabarets
          • Chapter 5.14 Carnivals
          • Chapter 5.16 Cable Systems and Open Video Systems
          • Chapter 5.17 State Video Service Franchises
          • Chapter 5.18 Charitable and Religious Solicitations
          • Chapter 5.20 Close-Out Sales
          • Chapter 5.22 Dance Halls
          • Chapter 5.24 Filming Permits
          • Chapter 5.26 Firearms Dealers
          • Chapter 5.28 Flying Fields, Heliports and Helistops
          • Chapter 5.30 For-Hire Vehicles
          • Chapter 5.32 Franchises
          • Chapter 5.33 Home Mortgage Lending
          • Chapter 5.34 Hotel Rates and Registration Requirements
          • Chapter 5.36 Massage Establishments and Massage Therapists
          • Chapter 5.38 Mattresses
          • Chapter 5.40 Mechanical and Electronic Games
          • Chapter 5.42 Miniature Golf Courses
          • Chapter 5.43 Oakland Artisan Marketplace
          • Chapter 5.44 Outdoor Amusement Centers
          • Chapter 5.46 Pawnbrokers, Secondhand Dealers, Scrap Dealers and Scrap Collectors
          • Chapter 5.48 Peddlers and Solicitors
          • Chapter 5.49 Pushcart Food Vending Pilot Program
          • Chapter 5.50 Pool Rooms and Bowling Alleys
          • Chapter 5.51 Food Vending Group Site Pilot Program
          • Chapter 5.52 Private Patrol Services and Private Watchman
          • Chapter 5.54 Rendering
          • Chapter 5.56 Riding Academies
          • Chapter 5.58 School Stores
          • Chapter 5.60 Skating Rinks
          • Chapter 5.62 Street Cars
          • Chapter 5.64 Street Cars
          • Chapter 5.66 Theaters
          • Chapter 5.68 Trampoline Centers
          • Chapter 5.70 Miscellaneous Business Regulations
          • Chapter 5.80 Medical Cannabis Dispensary Permits
          • Chapter 5.81 Medical Cannabis Cultivation Facility Permits
          • Chapter 5.90 Skate Park Facilities
          • Chapter 5.91 Licensure of Tobacco Retailers
      • Sacramento City Code
        • Title 3 REVENUE AND FINANCE
          • Chapter 3.08 Business Operations Tax
            • Article I General Provisions
            • Article II Certificates and Records
            • Article III Application and Issuance
            • Article IV Determination, Calculation and Payment of the Business Operations Tax
            • Article V Enforcement
      • San Jose Municipal Code
        • Title 1 GENERAL PROVISIONS
          • Chapter 1.14 ADMINISTRATIVE REMEDIES
          • Chapter 1.16 JUDICIAL REVIEW OF ADJUDICATORY ADMINISTRATIVE DECISIONS
          • Chapter 1.17 FEES AND CHARGES--GENERAL PROVISIONS
        • Title 4 REVENUE, FINANCE AND BUSINESS TAXES
          • Chapter 4.76 BUSINESS LICENSE TAXES
      • San Diego Municipal Code
        • Chapter 1 DEFINITIONS AND GENERAL PROVISIONS
          • Article 2 CODE ENFORCEMENT — JUDICIAL AND ADMINISTRATIVE REMEDIES
        • Chapter 3 BUSINESS REGULATIONS, BUSINESS TAXES, PERMITS AND LICENSES
          • Article 1 BUSINESS TAXES
          • Article 5 TRANSIENT OCCUPANCY TAX
          • Article 7 DOCUMENTARY TRANSFER TAX ON THE SALE OF REAL PROPERTY
          • Article 8 TRANSIENT TRANSPORTATION TAX
      • City and County of San Francisco Municipal Code
        • BUSINESS AND TAX REGULATIONS CODE.
          • Article 6 COMMON ADMINISTRATIVE PROVISIONS
          • Article 7 TAX ON TRANSIENT OCCUPANCY OF HOTEL ROOMS
          • Article 9 TAX ON OCCUPANCY OF PARKING SPACE IN PARKING STATIONS
          • Article 10 UTILITY USERS TAX
          • Article 11 STADIUM OPERATOR ADMISSION TAX
          • Article 12-A PAYROLL EXPENSE TAX ORDINANCE
          • Article 12-C REAL PROPERTY TRANSFER TAX
      • Santa Ana Municipal Code
        • Chapter 21 LICENSES
          • Article I DEFINITIONS
          • Article II IN GENERAL
          • Article III COLLECTOR
          • Article IV EXEMPTIONS
          • Article V FEE-EXEMPT
          • Article VI APPORTIONMENT
          • Article VII PROCEDURE
          • Article VIII ENFORCEMENT
          • Article IX MISCELLANEOUS
          • Article X RATES AND SCHEDULES
          • Article XI ASSESSMENT BY LIEN
    • Regulations
      • Cal. Code Regs.
        • Title 2 ADMINISTRATION
          • Division 2 FINANCIAL OPERATIONS
            • Chapter 2 State Controller
              • Subchapter 6.5 Rules And Regulations Relating To California Estate Tax
                • Article 1 Imposition Of Tax
                • Article 2 Definitions
                • Article 3 Estate Tax Returns
                • Article 3.5 Penalties
                • Article 4 Deficiency Determination
                • Article 5 Payment Of Tax
                • Article 5.5 Interest
                • Article 6 Refunds
                • Article 7 Lien Of Tax
        • Title 4 BUSINESS REGULATIONS
          • Division 17 CALIFORNIA TAX CREDIT ALLOCATION COMMITTEE REGULATIONS IMPLEMENTING THE FEDERAL AND STATE LOW-INCOME HOUSING TAX CREDIT LAWS
            • Chapter 1 Federal and State Low-Income Housing Tax Credit
        • Title 10 INVESTMENT
          • Chapter 5 INSURANCE COMMISSIONER
            • Subchapter 3 INSURERS
              • Article 6.2 Reporting And Filing Premium Taxes
              • Article 6.5 Guidelines For Waiver Of Penalty For Non-Use Of Electronic Funds Transfer Or For Non-Timely Payment Of Taxes
          • Chapter 7.75 CALIFORNIA FILM & TELEVISION TAX CREDIT PROGRAM
        • Title 18 PUBLIC REVENUES
          • Division 2 STATE BOARD OF EQUALIZATION—BUSINESS TAXES
            • Chapter 5 Energy Resources Surcharge Law
              • Article 1 Collection Of Surcharge By Electric Utilities
            • Chapter 5.5 Emergency Telephone Users Surcharge Law
              • Article 4 Records
            • Chapter 8 Hazardous Substances Tax
            • Chapter 8.3 Integrated Waste Management Fee Law
            • Chapter 8.5 Fee Collection Procedures Law
            • Chapter 9 Cigarette And Tobacco Products Tax Law Regulations
              • Article 18 Miscellaneous
            • Chapter 9.9 Special Taxes Administration-Miscellaneous
          • Division 2.1 STATE BOARD OF EQUALIZATION—RULES FOR TAX APPEALS
            • Chapter 1 Title of Division
            • Chapter 2 Sales and Use Tax, Timber Yield Tax, and Special Taxes and Fees
              • Article 1 Application of Chapter 2 and Definitions
              • Article 2A Petitioning Notices of Determination and Notices of Deficiency Assessment
              • Article 2B Treatment of Premature or Untimely Petition as an Administrative Protest
              • Article 2C Contesting a Jeopardy Determination
              • Article 3 Claims for Refund
              • Article 4A Requests for Innocent Spouse Relief Under the Sales and Use Tax Law
              • Article 4B Successor's Request for Relief of Penalty Under the Sales and Use Tax Law
              • Article 4C Other Requests for Relief of Penalties and Interest
              • Article 5 Claims (Inquiries) of Incorrect or Non-Distribution of Local and District Taxes
              • Article 6 Appeals Conferences
              • Article 7 Optional Briefs for Board Hearings
            • Chapter 3 Property Taxes
              • Article 1 Application of Chapter and Definitions
              • Article 2 Petitions for Reassessment of State-Assessed Property and Private Railroad Cars
              • Article 3 Other Property Tax Petitions
              • Article 4 General Board Hearing and Notice Procedures
            • Chapter 4 Appeals from Actions of the Franchise Tax Board
              • Article 1 Application of Chapter 4, Definitions, and Jurisdiction
              • Article 2 How to file an appeal from the Franchise Tax Board
              • Article 3 Briefing Schedules and Procedures
              • Article 4 Requesting and Scheduling Oral Hearings
              • Article 5 Decisions, Opinions, and Frivolous Appeal Penalties
              • Article 6 Petitions for Rehearing and Rehearings
            • Chapter 5 General Board Hearing Procedures
              • Article 1 Application of Chapter and Definitions
              • Article 2 Requirements for Scheduling Board Meetings and Hearings
              • Article 3 Public Notification of Board Meeting
              • Article 4 Conduct of the Board Meeting and Burden of Proof
              • Article 5 Voting and Decisions
              • Article 6 Post Hearing Notices and Petitions for Rehearing
              • Article 7 Correspondence, Public Hearing Records, and Copies
            • Chapter 6 Taxpayer Bill Of Rights Reimbursement Claims
          • Division 2.1 STATE BOARD OF EQUALIZATION—CONFLICT OF INTEREST CODE
          • Division 2.3 STATE BOARD OF EQUALIZATION — ACCESS TO RECORDS
          • Division 2.5 STATE CONTROLLER
            • Chapter 1 Inheritance Tax
              • Article 4.5 Insurance
          • Division 3 FRANCHISE TAX BOARD
            • Chapter 2.5 Personal Income Tax
              • Subchapter 2 Imposition Of Tax
                • Article 1 Joint Strike Fighter Wage Credit
              • Subchapter 3 Computation Of Taxable Income
                • Article 7 Additional Itemized Deductions
            • Chapter 2.6 Administration Of Franchise And Income Tax
              • Subchapter 2 Returns
                • Article 4 Information Returns
                • Article 5 Withholding
              • Subchapter 4 Payments And Assessments
                • Article 2 Banks And Corporations
                • Article 3 Deficiency Assessments
                • Article 7 Penalties And Additions To Tax
              • Subchapter 6 Overpayments And Refunds
                • Article 1 Claim For Refund
              • Subchapter 7 Administration Of Tax
                • Article 1 Powers And Duties Of Franchise Tax Board
                • Article 4 Tax Service Fees
            • Chapter 3.5 Bank And Corporation Tax
              • Subchapter 1 General Provisions And Definitions
                • Article 2 General Provisions And Definitions
              • Subchapter 2 The Bank And Corporation Franchise Tax
                • Article 1 Definitions And General Provisions
                • Article 2 Tax On General Corporations
                • Article 3 Tax On Banks And Financial Corporations
                • Article 4 Commencing Corporations
                • Article 6 Corporations Resuming Business
                • Article 8 Dissolution Or Withdrawal
              • Subchapter 3 Corporation Income Tax
                • Article 1 Imposition Of Tax
                • Article 3 Tax Credits
              • Subchapter 4 Exempt Corporations
                • Article 1 Exemptions From Franchise Or Corporate Tax
                • Article 2 Taxation Of Business Income Of Most Exempt Organizations
                • Article 3 Returns, Revocation And Suspension Of Exempt Organizations
              • Subchapter 6 Gross Income
                • Article 1 Definitions
                • Article 2 Exclusions
              • Subchapter 7 Net Income
                • Article 1 Deductions
                • Article 2 Special Deductions
                • Article 3 Items Not Deductible
              • Subchapter 15 Gain Or Loss On Disposition Of Property
                • Article 4 Special Rule For Basis
              • Subchapter 17 Allocation Of Income
                • Article 1 General Provisions
                • Article 2.5 Uniform Division Of Income For Tax Purposes Act
        • Title 22 SOCIAL SECURITY
          • Division 1 EMPLOYMENT DEVELOPMENT DEPARTMENT
            • Subdivision 1 Director Of Employment Development
              • Division 1 Unemployment And Disability Compensation
                • Part 1 Unemployment Compensation
                  • Chapter 2 Administration
              • Division 2.5 Withholding Tax On Wages
                • Chapter 1 General Provisions
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Colorado
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF THE STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • ALTERNATIVE TAX BASE
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS.
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME.
        • SUBTRACTIONS FROM TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING TAX
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • Editorial Explanation—Limited Liability Companies.—
      • Limited Liability Partnerships
        • Editorial Explanation—Limited liability partnerships
      • Insurance
        • Insurance Companies Taxes
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES—EDITORIAL EXPLANATION
        • SPECIAL CITY TAXES—AURORA OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • SPECIAL CITY TAXES—CITY OF GREENWOOD VILLAGE TAXES—EDITORIAL EXPLANATION
        • DENVER TELECOMMUNICATIONS BUSINESS TAX—EDITORIAL EXPLANATION
        • DENVER BUSINESS OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • DENVER EMPLOYEE OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAX—FORMS
        • CORPORATE INCOME TAXES-E-FILE HANDBOOKS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS.
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING TAX
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES—EDITORIAL EXPLANATION
        • DENVER BUSINESS OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
        • DENVER EMPLOYEE OCCUPATIONAL PRIVILEGE TAX—EDITORIAL EXPLANATION
    • Statutes
      • Colo. Constitution
        • Article IV EXECUTIVE DEPARTMENT
        • Article V LEGISLATIVE DEPARTMENT IN GENERAL
        • Article IX EDUCATION
        • Article X REVENUE
        • Article XVIII MISCELLANEOUS
        • Article XX HOME RULE CITIES AND TOWNS
      • Colo. Rev. Stat.
        • Title 2 LEGISLATIVE
          • Part 3 LEGISLATIVE COUNCIL
          • Part 12 SUNRISE AND SUNSET REVIEW COMMITTEE
        • Title 5 CONSUMER CREDIT CODE
          • Article 2 CREDIT SALES
          • Article 3 LOANS
        • Title 7 CORPORATIONS AND ASSOCIATIONS
          • Article 44 WATER USERS' ASSOCIATIONS
          • Article 60 UNIFORM PARTNERSHIP LAW
          • Article 62 COLORADO UNIFORM LIMITED PARTNERSHIP ACT OF 1981
          • Article 63 COLORADO LIMITED PARTNERSHIP ASSOCIATION ACT
          • Article 64 COLORADO UNIFORM PARTNERSHIP ACT (1997)
          • Article 80 LIMITED LIABILITY COMPANIES
          • Article 90 COLORADO CORPORATIONS AND ASSOCIATIONS ACT
          • Article 115 FOREIGN CORPORATIONS
        • Title 10 INSURANCE
          • Article 1 GENERAL PROVISIONS
          • Article 3 REGULATION OF INSURANCE COMPANIES
          • Article 3.5 CERTIFIED CAPITAL COMPANIES
          • Article 4 PROPERTY AND CASUALTY INSURANCE PART
          • Article 5 NONADMITTED INSURANCE
          • Article 6 CAPTIVE INSURANCE COMPANIES
          • Article 8 SICKNESS AND ACCIDENT INSURANCE
          • Article 12 MUTUAL INSURANCE
          • Article 14 FRATERNAL BENEFIT SOCIETIES
          • Article 16 HEALTHCARE COVERAGE
        • Title 11 FINANCIAL INSTITUTIONS
          • Article 3 ORGANIZATION AND CORPORATE FUNCTIONS
          • Article 37.5 (Repealed eff. 8-5-09.) FOREIGN CAPITAL DEPOSITORIES
          • Article 56 PUBLIC SECURITIES REFUNDING ACT
        • Title 12 PROFESSIONS AND OCCUPATIONS
          • Article 47.1 COLORADO LIMITED GAMING ACT
          • Article 61 REAL ESTATE
        • Title 18 CRIMINAL CODE
          • Article 1 PROVISIONS APPLICABLE TO OFFENSES GENERALLY
          • Article 1.3 SENTENCING IN CRIMINAL CASES
        • Title 22 EDUCATION
          • Article 42 BONDED INDEBTEDNESS
          • Article 43 REFUNDING BONDS
        • Title 23 HIGHER EDUCATION AND VOCATIONAL TRAINING
          • Article 3.1 STUDENT LOAN PROGRAM
          • Article 5 GENERAL PROVISIONS
          • Article 15 COLORADO EDUCATIONAL AND CULTURAL FACILITIES AUTHORITY
          • Article 20 UNIVERSITY OF COLORADO
          • Article 21 UNIVERSITY OF COLORADO UNIVERSITY HOSPITAL--CENTERS
          • Article 31 COLORADO STATE UNIVERSITY
          • Article 41 SCHOOL OF MINES
          • Article 70 AURARIA HIGH EDUCATION CENTER
          • Article 71 JUNIOR COLLEGES
        • Title 24 GOVERNMENT—STATE
          • Article 1 ADMINISTRATIVE ORGANIZATION ACT OF 1968
          • Article 4 RULE-MAKING AND LICENSING PROCEDURES BY STATE AGENCIES
          • Article 12 OATHS AND AFFIRMATIONS
          • Article 19.5 ALTERNATIVE FORMS OF PAYMENT TO THE STATE
          • Article 21 SECRETARY OF STATE—DEPARTMENT OF STATE
          • Article 30 DEPARTMENT OF ADMINISTRATION
          • Article 31 DEPARTMENT OF LAW
          • Article 32 DEPARTMENT OF LOCAL AFFAIRS
          • Article 33 DEPARTMENT OF NATURAL RESOURCES
          • Article 34 DEPARTMENT OF REGULATORY AGENCIES
          • Article 35 DEPARTMENT OF REVENUE
            • Part 1 Organization.
            • Part 2 State Lottery Division.
            • Part 6 Gambling Payment Intercept Act
          • Article 37.5 OFFICE OF INNOVATION AND TECHNOLOGY
          • Article 37.7 STATEWIDE INTERNET PORTAL AUTHORITY
          • Article 46 COLORADO ECONOMIC DEVELOPMENT COMMISSION
          • Article 48.5 OFFICE OF BUSINESS DEVELOPMENT
          • Article 60 INTERSTATE COMPACTS AND AGREEMENTS
          • Article 77 STATE FISCAL POLICIES RELATING TO SECTION 20 OF ARTICLE X OF THE STATE CONSTITUTION.
          • Article 79 LIMITATIONS ON SOURCES OF REVENUE
          • Article 79.5 DELINQUENCY CHARGES IMPOSED BY THE STATE
          • Article 90 LIBRARIES
        • Title 25 HEALTH
          • Article 6.5. ENVIRONMENTAL CONTROL
          • Article 7. AIR QUALITY CONTROL
          • Article 25 COLORADO HEALTH FACILITIES AUTHORITY
        • Title 26 SOCIAL SERVICE CODE
          • Article 2 PUBLIC ASSISTANCE
          • Article 13 CHILD SUPPORT ENFORCEMENT ACT
        • Title 29 GOVERNMENT-LOCAL GENERAL PROVISIONS
          • Article 1 BUDGET AND SERVICES
          • Article 2 COUNTY AND MUNICIPAL SALES OR USE TAX
          • Article 3 COUNTY AND MUNICIPALITY DEVELOPMENT REVENUE BOND ACT
          • Article 4 HOUSING
          • Article 7 RECREATIONAL FACILITIES DISTRICTS
          • Article 11.5 ALTERNATIVE FORMS OF PAYMENT TO LOCAL GOVERNMENTS
          • Article 23 PUEBLO DEPOT ACTIVITY DEVELOPMENT AUTHORITY
          • Article 24.5 CONSOLIDATED COMMUNICATIONS SYSTEM AUTHORITY
        • Title 30 GOVERNMENT—COUNTY
          • Article 1 FEES—GENERAL
          • Article 10 COUNTY OFFICERS
          • Article 11 COUNTY POWERS AND FUNCTIONS
          • Article 20 PUBLIC IMPROVEMENTS
          • Article 26 COUNTY CAPITAL IMPROVEMENT TRUST FUNDS
        • Title 31 GOVERNMENT—MUNICIPAL
          • Article 15 EXERCISE OF MUNICIPAL POWERS
          • Article 25 PUBLIC IMPROVEMENTS
          • Article 31 FIRE — POLICE — NEW HIRE PENSION PLANS
          • Article 35 WATER AND SEWAGE
        • Title 32 SPECIAL DISTRICTS
          • Article 1 SPECIAL DISTRICT PROVISIONS
          • Article 4 WATER AND SANITATION DISTRICTS
          • Article 9 REGIONAL TRANSPORTATION DISTRICT ACT
          • Article 13 SCIENTIFIC AND CULTURAL FACILITIES DISTRICT
          • Article 14 DENVER METROPOLITAN MAJOR LEAGUE BASEBALL STADIUM DISTRICT
          • Article 15 METROPOLITAN FOOTBALL STADIUM DISTRICT ACT
          • Article 17 MENTAL HEALTH CARE SERVICE DISTRICTS
          • Article 20 COLORADO NEW ENERGY IMPROVEMENT DISTRICT
        • Title 33 WILDLIFE AND PARKS AND OUTDOOR RECREATION GREAT OUTDOORS PROGRAM
          • Article 60 GREAT OUTDOORS COLORADO PROGRAM--IMPLEMENTATION
        • Title 35 AGRICULTURE
          • Article 75 AGRICULTURE VALUE—ADDED DEVELOPMENT FUND PROGRAM
        • Title 37 WATER AND IRRIGATION
          • Article 5 FINANCIAL ADMINISTRATION
          • Article 45 WATER CONSERVANCY DISTRICTS
          • Article 90 UNDERGROUND WATER
          • Article 95 COLORADO WATER RESOURCES AND POWER DEVELOPMENT AUTHORITY
        • Title 38 PROPERTY - REAL AND PERSONAL
          • Article 13 UNCLAIMED PROPERTY ACT.
          • Article 25.5 STATE AND LOCAL TAX LIENS
        • Title 39 TAXATION
          • Article 20 ENFORCEMENT OF TAX LIENS
          • Article 21 PROCEDURE AND ADMINISTRATION
          • Article 22 INCOME TAX
          • Article 30 URBAN AND RURAL ENTERPRISE ZONE ACT
          • Article 31 PROPERTY TAX-RENT-HEAT OR FUEL ASSISTANCE FOR THE ELDERLY OR DISABLED
          • Article 32 RURAL TECHNOLOGY ENTERPRISE ZONE ACT
          • Article 34 (Repealed eff. 1-1-03.) COLORADO COMMISSION ON TAXATION
          • Article 35 (Repealed eff. 1-1-18.) AVIATION DEVELOPMENT ZONE ACT/
        • Title 41 AERONAUTICS: AIRCRAFT AND AIRPORTS AIRPORTS GENERALLY
          • Article 3 PUBLIC AIRPORT AUTHORITY LAW
          • Article 5 AIRPORT REVENUE BONDS--COUNTY
        • Title 43 TRANSPORTATION
          • Article 4 FINANCING
      • Denver Ordinances
        • Title II REVISED MUNICIPAL CODE
          • Chapter 53 TAXATION AND MISCELLANEOUS REVENUE
    • Regulations
      • Colo. Code Regs.
        • 1 CCR 101-6. ACCOUNTS RECEIVABLE COLLECTIONS
        • 1 CCR 201-1. PROCEDURE AND ADMINISTRATION
        • 1 CCR 201-2. INCOME TAX
        • 1 CCR 201-3 ALLOCATION AND APPORTIONMENT FOR CORPORATE INCOME TAX UNDER MULTI-STATE COMPACT
          • DIVISION OF INCOME
          • SPECIAL REGULATIONS INCOME TAX
        • 1 CCR 201-6. AIRCRAFT MANUFACTURER NEW EMPLOYEE INCOME TAX CREDIT
        • 1 CCR 201-13. ENTERPRISE ZONE REGULATIONS
        • 1 CCR 201-14. RURAL TECHNOLOGY ENTERPRISE ZONES
        • 1 CCR 207-1. DIVISION OF GAMING – GAMING REGULATIONS
          • 207-1 General Rules and Regulations
        • 1 CCR 210-1. EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
          • 1 CCR 210-1:01 Gambling Payment Intercept
        • 3 CCR 702-2. DIVISION OF INSURANCE
          • 3 CCR 702-2:2-4-1 Corporate Issues
          • 3 CCR 702-3:3-1-5 Financial Issues
        • 4 CCR 723-53. (REPEALED) TECH. ENTERPRISE ZONES, INFRASTRUCTURE INVEST/TAX CREDITS - RURAL COLORADO INTERNET ACCESS
        • 4 CCR 725-4. CONSERVATION EASEMENTS
        • OFFICE OF ECONOMIC DEVELOPMENT AND INTERNATIONAL TRADE
          • CERTIFIED CAPITAL COMPANIES' PROGRAM
          • ISSUANCE OF PREMIUM TAX CREDITS RELATING TO COVERCOLORADO CONTRIBUTIONS
        • HISTORICAL SOCIETY
          • INCOME TAX CREDIT FOR QUALIFIED COSTS INCURRED IN PRESERVATION OF HISTORIC PROPERTIES
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Connecticut
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES(LLCs)
      • Limited Liability Partnerships
        • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—CAPITAL
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Forms Instructions
      • Income--Corporate
        • CORPORATION BUSINESS TAX—FORMS
    • Annotations
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES(LLCs)
      • Limited Liability Partnerships
        • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
      • Income--Corporate
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—CAPITAL
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Conn. Constitution
        • Article Third ARTICLE THIRD. OF THE LEGISLATIVE DEPARTMENT
        • Article Fourth ARTICLE FOURTH. OF THE EXECUTIVE DEPARTMENT
      • Conn. Gen. Stat.
        • Title 1 PROVISIONS OF GENERAL APPLICATION
          • Chapter 1 CONSTRUCTION OF STATUTES
          • Chapter 3 PUBLIC RECORDS AND MEETINGS. FREEDOM OF INFORMATION
          • Chapter 14 FREEDOM OF INFORMATION ACT
        • Title 2 GENERAL ASSEMBLY AND LEGISLATIVE AGENCIES
          • Chapter 16 GENERAL ASSEMBLY
        • Title 3 STATE ELECTIVE OFFICERS
          • Chapter 32 GENERAL PROVISIONS
            • Part I General Provisions.
          • Chapter 33 SECRETARY
          • Chapter 34 COMPTROLLER
        • Title 4 MANAGEMENT OF STATE AGENCIES
          • Chapter 47 STATE PROPERTY AND FUNDS
        • Title 7 MUNICIPALITIES
          • Chapter 106 TOWN BOARD OF FINANCE
        • Title 8 ZONING, PLANNING, HOUSING, ECONOMIC AND COMMUNITY DEVELOPMENT AND HUMAN RESOURCES
          • Chapter 127c DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT: HOUSING. GENERAL PROVISIONS
          • Chapter 133 HOUSING, REDEVELOPMENT AND URBAN RENEWAL AND HUMAN RESOURCE DEVELOPMENT PROGRAMS
          • Chapter 138g RENTAL HOUSING ASSISTANCE TRUST FUND.
        • Title 9 ELECTIONS
          • Chapter 146 ELECTIONS
        • Title 10 EDUCATION AND CULTURE
          • Chapter 170 BOARDS OF EDUCATION
          • Chapter 184b CONNECTICUT COMMISSION ON CULTURE AND TOURISM
        • Title 12 TAXATION
          • Chapter 201 STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES
          • Chapter 202 COLLECTION OF STATE TAXES
          • Chapter 204 LOCAL LEVY AND COLLECTION OF TAXES
          • Chapter 207 INSURANCE COMPANIES, HOSPITAL AND MEDICAL SERVICES CORPORATIONS TAXES
          • Chapter 208 CORPORATION BUSINESS TAX
          • Chapter 208a UNRELATED BUSINESS INCOME OF NONPROFIT CORPORATIONS TAX
          • Chapter 208b TAXATION OF INTEREST ON CERTAIN OBLIGATIONS OF THE STATE OF CONNECTICUT
          • Chapter 209 AIR CARRIERS TAX
          • Chapter 212 UTILITY COMPANIES TAX
          • Chapter 213 UNINCORPORATED BUSINESS TAX [REPEALED]
          • Chapter 213A LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATIONS TAX
          • Chapter 214 CIGARETTE TAXES
          • Chapter 214a TOBACCO PRODUCTS ACT
          • Chapter 216 SUCCESSION AND TRANSFER TAXES
          • Chapter 219 SALES AND USE TAX
          • Chapter 223 REAL ESTATE CONVEYANCE TAX
          • Chapter 226B DISCLOSURE STATEMENTS WITH REGARD TO PARI-MUTUEL BETTING
          • Chapter 227 SALE OF PETROLEUM PRODUCTS GROSS EARNINGS TAX
          • Chapter 228 UNINCORPORATED BUSINESS TAX [REPEALED]
          • Chapter 228a NEIGHBORHOOD ASSISTANCE
          • Chapter 228g FILINGS AND ELECTRONIC FUNDS TRANSFERS
          • Chapter 229 INCOME TAX
          • Chapter 229A CONNECTICUT LOTTERY CORPORATION
        • Title 15 NAVIGATION AND AERONAUTICS
          • Chapter 267B CONNECTICUT AIRPORT AUTHORITY
        • Title 16 PUBLIC SERVICE COMPANIES
          • Chapter 277a PUBLIC UTILITY ENVIRONMENTAL STANDARDS ACT
        • Title 17 PUBLIC ASSISTANCE AND WELFARE SERVICES
          • Chapter 300a DEPARTMENT OF HUMAN RESOURCES
          • Chapter 318 DEPARTMENT OF HUMAN RESOURCES
        • Title 17b SOCIAL SERVICES
          • Chapter 319o DEPARTMENT OF SOCIAL SERVICES
          • Chapter 319x NURSING HOME RESIDENT DAY USER FEE.
          • Chapter 319rr CHILD CARE
        • Title 19a PUBLIC HEALTH AND WELL-BEING
          • Chapter 368cc SUSTINET PLAN
        • Title 22a ENVIRONMENTAL PROTECTION
          • Chapter 446c AIR POLLUTION CONTROL
        • Title 27 ARMED FORCES AND VETERANS
          • Chapter 505 PRIVATE MILITARY FORCES
        • Title 32 COMMERCE AND ECONOMIC AND COMMUNITY DEVELOPMENT
          • Chapter 578 DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
          • Chapter 579 CONNECTICUT DEVELOPMENT AUTHORITY
          • Chapter 581 INNOVATION CAPITAL ACT OF 1989. CONNECTICUT INNOVATIONS, INCORPORATED
          • Chapter 585 ENTERPRISE ZONES, ENTERTAINMENT DISTRICTS AND ENTERTAINMENT CORRIDOR ZONES
          • Chapter 588w INSURANCE AND FINANCIAL SERVICES EXPORT ZONE
        • Title 33 CORPORATIONS
          • Chapter 594a PROFESSIONAL SERVICE CORPORATIONS
          • Chapter 595 COOPERATIVE ASSOCIATIONS
          • Chapter 596 COOPERATIVE MARKETING CORPORATIONS
          • Chapter 597 ELECTRIC COOPERATIVE ACT
          • Chapter 601 BUSINESS CORPORATIONS
          • Chapter 602 NONSTOCK CORPORATIONS
        • Title 34 LIMITED PARTNERSHIPS, PARTNERSHIPS, PROFESSIONAL ASSOCIATIONS AND LIMITED LIABILITY COMPANIES AND STATUTORY TRUSTS
          • Chapter 610 UNIFORM LIMITED PARTNERSHIP ACT
          • Chapter 611 UNIFORM PARTNERSHIP ACT (REPEALED)
          • Chapter 612 PROFESSIONAL ASSOCIATIONS
          • Chapter 613 LIMITED LIABILITY COMPANIES
          • Chapter 614 UNIFORM PARTNERSHIP ACT. LIMITED LIABILITY PARTNERSHIPS
        • Title 36 BANKING LAW OF CONNECTICUT
          • Chapter 641 SAVINGS BANK INVESTMENTS, LOANS AND DEPOSITS
        • Title 38a INSURANCE
          • Chapter 697 GENERAL PROVISIONS
          • Chapter 698 INSURERS
          • Chapter 698c RISK RETENTION GROUPS
          • Chapter 698d UNAUTHORIZED INSURERS ACT
          • Chapter 700d FRATERNAL BENEFIT SOCIETIES
        • Title 42 BUSINESS, SELLING, TRADING AND COLLECTION PRACTICES
          • Chapter 743cc GIFT CERTIFICATES
        • Title 51 COURTS
          • Chapter 890 JUDICIAL DISTRICTS, GEOGRAPHICAL AREAS, CIVIL AND CRIMINAL VENUE, FILING AND DESIGNATION OF COURT LOCATION.
      • L. 2005
        • P.A. 05-260, June 2005 Sp. Sess.
      • L. 2008
        • P.A. 08-2, November 24th Sp. Sess.
      • L. 2010
        • Special Act 10-8
      • L. 2011
        • L. 2011, P.A. 11-1, October Sp. Sess.
        • L. 2011, P.A. 11-13
        • L. 2011, P.A. 11-86
        • L. 2011, P.A. 11-140
      • L. 2012
        • L. 2012, P.A. 12-1, December Sp. Sess.
    • Regulations
      • Conn. Agencies Regs.
        • Title 10 EDUCATION
          • CONNECTICUT COMMISSION ON CULTURE AND TOURISM
            • Historic Structures Rehabilitation Tax Credits
            • Historic Preservation Tax Credit
        • Title 12 TAXATION
          • DEPARTMENT OF REVENUE SERVICES (1)
            • Description; Conferences And Hearings; Procedure For Requesting The Promulgation, Amendment Or Repeal Of A Regulation; Petition For Declaratory Ruling; Regulations And Forms
            • Procedures
          • DEPARTMENT OF REVENUE SERVICES (2)
            • Waiver Of Certain Penalties
          • ABATEMENT REVIEW COMMITTEE
            • Guidelines For The Abatement Of Taxes
          • TAX DEPARTMENT (REPEALED)
          • DEPARTMENT OF REVENUE SERVICES (3)
            • Estimated Tax Payments For Short Years
            • Corporation Business Tax
          • OFFICE OF POLICY AND MANAGEMENT (5)
            • Corporation Business Tax
          • DEPARTMENT OF LABOR (1)
            • Corporate Tax Credit In The Machine Tool And Metal Trade Apprenticeships
          • DEPARTMENT OF TRANSPORTATION
            • The Traffic Reduction Tax Credit Program
          • DEPARTMENT OF LABOR (2)
            • Hiring Incentive Tax Credit Program
          • COMMISSION ON CULTURE AND TOURISM
            • Film Production Tax Credit Program
            • Film and Digital Media Infrastructure Tax Credit Program
            • Digital Animation Production Company Tax Credit Program
          • DEPARTMENT OF REVENUE SERVICES (4)
            • Corporation Business Tax (1)
              • Alternate Method Of Apportionment Under Section 12-221a
              • Adjustments By The Commissioner Under Section 12-226a
            • Corporation Business Tax (2)
            • Regulations Required Under 2000 Conn. Pub. Acts 208
          • DIVISION OF SPECIAL REVENUE (1)
            • Operation Of Lottery
            • The Operation Of Thoroughbred Racing
            • The Operation Of Harness Racing
          • DIVISION OF SPECIAL REVENUE (2)
            • Operation Of Greyhound Racing, Jai Alai And Off-Track Betting
              • Operation Of Greyhound Racing
              • Operation Of Jai-Alai
          • DIVISION OF SPECIAL REVENUE (3)
            • Licensing And Disclosure Regulations (1)
            • Licensing And Disclosure (2)
            • Licensing And Disclosure Regulations (2)
          • DEPARTMENT OF REVENUE SERVICES (7)
            • Neighborhood Assistance Act
            • Electronic Funds Transfer
            • Electronic Filing Of Documents
            • Signature Alternatives
            • The Income Tax Act
        • Title 32 DEVELOPMENT
          • DEPARTMENT OF ECONOMIC DEVELOPMENT
            • Financial Assistance And Tax Incentives To Encourage Industrial And Business Growth In Areas Of High Unemployment
          • DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
            • Enterprise Zone Program: Non-Eligible Businesses
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Delaware
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (Net Income)
        • MINIMUM TAXES.—
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS—
        • GAIN OR LOSS.—
        • CORPORATE TRANSACTIONS.—
        • ADDITIONS TO TAXABLE INCOME.—
        • SUBTRACTIONS.—
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • COMPUTATION OF TAXABLE INCOME—NONRESIDENT CORPORATIONS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS.—
        • UNITARY BUSINESSES.—
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES.—
        • TAXPAYER RIGHTS AND REMEDIES
        • BANKING ORGANIZATION FRANCHISE TAXES
        • BUILDING and LOAN ASSOCIATION FRANCHISE TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE & EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAX—FORMS
        • CORPORATION INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS—
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • RETURNS AND PAYMENT
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • BANKING ORGANIZATION FRANCHISE TAXES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE & EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • TAX COLLECTION
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Del. Constitution
        • Article I BILL OF RIGHTS
        • Article IV JUDICIARY
        • Article VIII REVENUE AND TAXATION
        • Article IX CORPORATIONS
        • Article X EDUCATION
      • Del. Code Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 DELAWARE CODE.
        • Title 2 TRANSPORTATION
          • Chapter 13 DELAWARE TRANSPORTATION AUTHORITY.
        • Title 5 BANKING
          • Chapter 1 STATE BANK COMMISSIONER
          • Chapter 7 CORPORATION LAW FOR STATE BANKS AND TRUST COMPANIES.
          • Chapter 11 TAXATION.
          • Chapter 17 REGULATION.
          • Chapter 18 TAXATION.
        • Title 6 COMMERCE AND TRADE
          • Chapter 15 DELAWARE REVISED UNIFORM PARTNERSHIP ACT.
          • Chapter 17 LIMITED PARTNERSHIPS.
          • Chapter 18 LIMITED LIABILITY COMPANY ACT.
        • Title 8 CORPORATIONS
          • Chapter 1 GENERAL CORPORATION LAW.
          • Chapter 5 CORPORATION FRANCHISE TAX.
        • Title 9 COUNTIES
          • Chapter 3 COUNTY GOVERNMENTS GENERALLY.
          • Chapter 11 COUNTY EXECUTIVE AND COUNTY GOVERNMENT.
          • Chapter 70 COUNTY GOVERNMENT AND COUNTY ADMINISTRATION.
        • Title 10 COURTS AND JUDICIAL PROCEDURE
          • Chapter 5 SUPERIOR COURT
        • Title 12 DECEDENTS' ESTATES AND FIDUCIARY RELATIONS
          • Chapter 38 TREATMENT OF DELAWARE STATUTORY TRUSTS
        • Title 14 EDUCATION
          • Chapter 34 FINANCIAL ASSISTANCE FOR HIGHER EDUCATION
        • Title 18 INSURANCE CODE
          • Chapter 1 GENERAL DEFINITIONS AND PROVISIONS.
          • Chapter 3 THE INSURANCE COMMISSIONER.
          • Chapter 5 AUTHORIZATION OF INSURERS AND GENERAL REQUIREMENTS.
          • Chapter 7 FEES AND TAXES.
          • Chapter 19 SURPLUS LINES.
          • Chapter 24 INSURANCE FRAUD.
          • Chapter 42 DELAWARE INSURANCE GUARANTY ASSOCIATION ACT.
          • Chapter 49 ORGANIZATION AND CORPORATE POWERS; PROCEDURES OF DOMESTIC STOCK AND MUTUAL INSURERS.
          • Chapter 53 MUTUAL ASSESSMENT PROPERTY INSURERS.
          • Chapter 55 MUTUAL BENEFIT ASSOCIATIONS.
          • Chapter 69 DELAWARE REVISED CAPTIVE INSURANCE COMPANY ACT.
          • Chapter 80 RISK RETENTION ACT
        • Title 19 LABOR
          • Chapter 23 WORKERS' COMPENSATION.
        • Title 22 MUNICIPALITIES
          • Chapter 9 MUNICIPAL USER TAX.
          • Chapter 17 MUNICIPAL TAX INCREMENT FINANCING ACT.
          • Chapter 18 SPECIAL DEVELOPMENT DISTRICTS.
        • Title 29 STATE GOVERNMENT
          • Chapter 27 STATE TREASURER.
          • Chapter 50 STATE ECONOMIC DEVELOPMENT.
          • Chapter 55 STATE EMPLOYEES' PENSION PLAN
          • Chapter 55A COUNTY AND MUNICIPAL PENSION PLAN
          • Chapter 83 DEPARTMENT OF FINANCE.
        • Title 30 STATE TAXES
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 3 DEPARTMENT OF FINANCE
          • Chapter 5 PROCEDURE, ADMINISTRATION AND ENFORCEMENT
          • Chapter 11 PERSONAL INCOME TAX
          • Chapter 16 PASS-THROUGH ENTITIES, ESTATES AND TRUSTS
          • Chapter 18 LAND AND HISTORIC RESOURCE TAX CREDIT
          • Chapter 19 CORPORATION INCOME TAX
          • Chapter 20 BUSINESS TAX CREDITS AND DEDUCTIONS
          • Chapter 20A VETERANS' OPPORTUNITY CREDIT
          • Chapter 21 GENERAL PROVISIONS CONCERNING LICENSES
          • Chapter 51 MOTOR FUEL TAX
          • Chapter 54 REALTY TRANSFER TAX
          • Chapter 63 AFFILIATED FINANCE COMPANIES
          • Chapter 64 HEADQUARTERS MANAGEMENT CORPORATIONS
      • Wilmington City Code
        • Part I CHARTER AND RELATED LAWS
          • Subpart B Related Laws
            • Title 4 Finance and Taxation
              • Article VI Income Tax
        • Part II WILMINGTON CITY CODE
          • Chapter 44 Taxation
      • L. 2003
        • (L. 2003, c. 68)
    • Regulations
      • Del. Historic Preservation Tax Credits Reg.
        • DEL. HISTORIC PRESERVATION TAX CREDITS REG.
      • Del. Income Tax Reg.
        • DELAWARE INCOME TAX REGULATIONS
      • Del. Neighborhood Assist. Reg.
        • DEL. NEIGHBORHOOD ASSIST. REG.
      • Del. State Bank Commr. Regs.
        • 1101 DEL. STATE BANK COMMR. REGS
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • District of Columbia
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • EXEMPTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—SURTAXES OR SURCHARGES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • DISTRICT SELF-GOVERNMENT AND GOVERNMENTAL REORGANIZATION ACT
        • EXEMPTION AND ABATEMENT APPROVAL REQUIREMENTS
        • FOREIGN TRADE ZONES
    • Annotations
      • Income--Corporate
        • CORPORATION AND UNINCORPORATED BUSINESS FRANCHISE TAX FORMS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • EXEMPTIONS
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • DISTRICT SELF-GOVERNMENT AND GOVERNMENTAL REORGANIZATION ACT
    • Statutes
      • D.C. Code Ann.
        • Title 1 GOVERNMENT ORGANIZATION
          • Chapter 2 DISTRICT OF COLUMBIA HOME RULE
            • Subchapter I Short Title, Purposes, And Definitions
            • Subchapter III District Charter Preamble, Legislative Power, And Charter Amending Procedure
            • Subchapter IV The District Charter
              • Part A The Council
                • Subpart 1 Creation Of The Council
                • Subpart 2 Organization And Procedure Of The Council
              • Part B The Mayor
              • Part B1 Chief Financial Officer
              • Part D District Budget And Financial Management
                • Subpart 1 Budget And Financial Management
                • Subpart 2 Audits And Accountability Requirements
              • Part E Borrowing
                • Subpart 1 Borrowing
                • Subpart 2 Short-Term Borrowing
                • Subpart 3 Payment Of Bonds And Notes
                • Subpart 4 Full Faith And Credit Of The United States
                • Subpart 5 Tax Exemptions; Legal Investment; Water Pollution; Reservoirs; Metro Contributions; And Revenue Bonds
            • Subchapter VI Reservation Of Congressional Authority
            • Subchapter VII Referendum; Succession In Government; Temporary Provisions; Miscellaneous; Amendments To District Of Columbia Elections Act; Rules Of Construction; And Effective Dates
              • Part D Miscellaneous
          • Chapter 3 SPECIFIED GOVERNMENTAL AUTHORITY
            • Subchapter I Additional Governmental Powers And Responsibilities
              • Part D The Mayor
            • Subchapter XV Miscellaneous
        • Title 2 GOVERNMENT ADMINISTRATION
          • Chapter 4 CLAIMS AGAINST DISTRICT
            • Subchapter I General Provisions
          • Chapter 5 ADMINISTRATIVE PROCEDURE
            • Subchapter I Administrative Procedure
            • Subchapter III Legal Publication
          • Chapter 18A OFFICE OF ADMINISTRATIVE HEARINGS
        • Title 5 POLICE, FIREFIGHTERS, AND CHIEF MEDICAL EXAMINER
          • Chapter 14 CHIEF MEDICAL EXAMINER
        • Title 8 ENVIRONMENTAL AND ANIMAL CONTROL AND PROTECTION
          • Subtitle A ENVIRONMENTAL CONTROL AND PROTECTION
            • Chapter 6A Brownfield Revitalization
              • Subchapter I Purposes, Findings, Definitions
              • Subchapter II Liabilities And Defenses
              • Subchapter III Voluntary Cleanup Program
              • Subchapter IV Hazardous Substance Response
              • Subchapter IV Institutional Controls
              • Subchapter VI Public Notice, Involvement
              • Subchapter VII Cleanup Incentives
              • Subchapter VIII Rules, Fiscal Impact, Effective Date
        • Title 11 ORGANIZATION AND JURISDICTION OF THE COURTS
          • Chapter 12 TAX DIVISION OF THE SUPERIOR COURT.
        • Title 12 RIGHT TO REMEDY
          • Chapter 3 LIMITATION OF ACTIONS
        • Title 26 BANKS AND OTHER FINANCIAL INSTITUTIONS
          • Chapter 4 COMMON TRUST FUNDS
        • Title 29 BUSINESS ORGANIZATIONS
          • Chapter 1 GENERAL PROVISIONS
            • Subchapter I General Provisions
            • Subchapter II Filing
            • Subchapter III Name of Entity
            • Subchapter IV Registered Agent
            • Subchapter V Foreign Entities
            • Subchapter VI Administrative Dissolution
          • Chapter 5 PROFESSIONAL CORPORATIONS
          • Chapter 7 LIMITED PARTNERSHIPS
            • Subchapter I General Provisions
            • Subchapter II Formation; Certificate of Limited Partnership and Other Filings
            • Subchapter IV General Partners
            • Subchapter VI Dissociation
            • Subchapter VIII Dissolution
            • Subchapter XI Transition Provisions
          • Chapter 8 LIMITED LIABILITY COMPANIES
            • Subchapter I General Provisions
            • Subchapter II Formation; Certificate of Organization, and Other Filings
            • Subchapter III Relations of Members and Managers to Persons Dealing with Limited Liability Company
            • Subchapter IV Relations of Members to Each Other and to Limited Liability Company
            • Subchapter V Transferable Interests and Rights of Transferees and Creditors
            • Subchapter VI Member's Dissociation
            • Subchapter VII Dissolution and Winding Up
            • Subchapter VIII Actions by Members
            • Subchapter IX Merger and Domestication
            • Subchapter X Transition Provisions
          • Chapter 10 LIMITED COOPERATIVE ASSOCIATIONS
            • Subchapter XI Dissociation
        • Title 29A (Repealed.) CORPORATIONS
          • Chapter 1 (Repealed.) BUSINESS CORPORATIONS (1954)
          • Chapter 10 (Repealed.) LIMITED LIABILITY COMPANIES
        • Title 31 INSURANCE AND SECURITIES
          • Subtitle I GOVERNMENT AGENCIES
            • Chapter 2 Duties Of Commissioner; Requirements Of Industry
          • Subtitle II REGULATION OF INSURANCE INDUSTRY GENERALLY
            • Chapter 12 Insurance Regulatory Trust Fund
          • Subtitle III FIRE, CASUALTY, MARINE, MOTOR VEHICLE AND RELATED INSURANCE
            • Chapter 25 Fire, Casualty, And Marine Insurance
              • Subchapter II Powers And Duties Of The Commissioner
            • Chapter 26 Marine Insurance
              • Subchapter II General
          • Subtitle IV HEALTH AND RELATED INSURANCE
            • Chapter 34 Health Maintenance Organizations
            • Chapter 35 Hospital And Medical Services Corporations Regulation
          • Subtitle V LIABILITY AND RELATED INSURANCE
            • Chapter 39 Captive Insurance Companies
            • Chapter 41 Risk Retention
          • Subtitle VI LIFE AND RELATED INSURANCE
            • Subdivision A LIFE INSURANCE ACT
              • Chapter 43 Department Of Insurance And Securities Regulation With Respect To Life Companies
          • Subtitle VIII PROVISIONS APPLICABLE TO MORE THAN ONE KIND OF INSURANCE
            • Chapter 52 General Provisions
            • Chapter 52A Certified Capital Companies
          • Subtitle IX INSURANCE ASSOCIATIONS AND SOCIETIES
            • Chapter 54 Life And Health Insurance Guaranty Association
        • Title 32 LABOR
          • Chapter 15 WORKERS' COMPENSATION
        • Title 33 PARTNERSHIPS
          • Subtitle I GENERAL
            • Chapter 1 Uniform Partnerships
              • Subchapter I General Provisions
              • Subchapter IX Conversions And Mergers
              • Subchapter X Limited Liability Partnership
              • Subchapter XI Foreign Limited Liability Partnership
            • Chapter 2 Uniform Limited Partnerships
              • Subchapter XI Miscellaneous
        • Title 36 TRADE PRACTICES
          • Chapter 5 FOREIGN TRADE ZONES
        • Title 41 PARTNERSHIPS
          • Chapter 1 DISPOSITION OF UNCLAIMED PROPERTY
        • Title 42 REAL PROPERTY
          • Subtitle I GENERAL
            • Chapter 2 Conservation Easements
        • Title 47 TAXATION AND FISCAL AFFAIRS
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 1A (REPEALED.)
          • Chapter 1B (REPEALED.)
          • Chapter 2 BUDGET ESTIMATES
          • Chapter 3 BUDGET AND FINANCIAL MANAGEMENT; BORROWING; DEPOSIT OF FUNDS
            • Subchapter I Budget And Financial Management
            • Subchapter I-A Chief Financial Officer Of The District Of Columbia
            • Subchapter I-B Financial Accountability And Management
            • Subchapter I-C Monitoring Committee
            • Subchapter II Borrowing
            • Subchapter II-A Capital Review And Debt Affordability
            • Subchapter II-B Industrial Revenue Bond Forward Commitment Program
            • Subchapter II-C Industrial Revenue Bond Fees
            • Subchapter III-A Financial Institutions Deposits And Investments
            • Subchapter IV Reprogramming Policy
            • Subchapter IV-A Special Budget Provisions
            • Subchapter IV-B Adjustments to Appropriations
            • Subchapter V Fund Accounting
            • Subchapter VI Funds Control
            • Subchapter VI-A Certification Of Accumulated General Fund Balance
            • Subchapter VI-B Certifications For Maintenance Of Effort And Matching Funds
            • Subchapter VII Financial Responsibility And Management Assistance
              • Part A Establishment And Organization Of Authority
              • Part B Establishment And Enforcement Of Financial Plan And Budget For District Government
              • Part C Issuance Of Bonds
              • Part D Other Duties Of Authority
              • Part E Definitions
              • Part F Miscellaneous Provisions
            • Subchapter VIII District Of Columbia Convention Center And Sports Arena Authorization
              • Part A Convention Center
              • Part B Sports Arena
          • Chapter 4 COLLECTION AND DISBURSEMENT OF TAXES
            • Subchapter I General Provisions
            • Subchapter II Payments For Information Leading To Revenue Recovery. (Repealed)
            • Subchapter III Reciprocal Recovery Of Taxes
            • Subchapter IV Multistate Tax Compact
            • Subchapter V Amnesty (Repealed)
            • Subchapter VI Tax Revision Commission
          • Chapter 12C NURSING FACILITY QUALITY OF CARE FUND; NURSING FACILITY ASSESSMENT
          • Chapter 18 INCOME AND FRANCHISE TAXES
            • Subchapter I Repeal Of Prior Income Tax Law And Applicability Of Subchapter; General Definitions
            • Subchapter II Exempt Organizations
            • Subchapter III Net Income, Gross Income And Exclusions Therefrom, And Deductions
            • Subchapter IV Accounting Periods, Installment Sales, And Inventories
            • Subchapter V Returns
            • Subchapter VI Tax On Residents And Nonresidents
            • Subchapter VII Tax On Corporations And Financial Institutions
            • Subchapter VII-A Job Growth Tax Credit.
            • Subchapter VIII Tax On Unincorporated Businesses
            • Subchapter IX Tax On Estates And Trusts
            • Subchapter X Purpose Of Chapter And Allocation And Apportionment
            • Subchapter XI Bases
            • Subchapter XII Assessment And Collection; Time Of Payment
            • Subchapter XIII Penalties And Interest. (Repealed)
            • Subchapter XIV Licenses. (Repealed)
            • Subchapter XV Appeal
            • Subchapter XVI Rules And Regulations
            • Subchapter XVII Qualified High Technology Companies
            • Subchapter XVIII Qualified Social Electronic Commerce Companies
          • Chapter 20 GROSS SALES TAX
          • Chapter 25 FINANCIAL INSTITUTION, GUARANTY COMPANY, AND PUBLIC UTILITY TAXES
          • Chapter 26 INSURANCE COMPANIES
          • Chapter 32 (Repealed.) HOTEL OCCUPANCY TAX
            • Subchapter II Mayor's Reports
          • Chapter 33 SUPERIOR COURT, TAX DIVISION
          • Chapter 34 MISCELLANEOUS PROVISIONS
          • Chapter 35 LOWER INCOME HOMEOWNERSHIP TAX ABATEMENT AND INCENTIVES
          • Chapter 36 EMPLOYEE DEFERRED COMPENSATION PROGRAM
          • Chapter 38 SUPERMARKET TAX INCENTIVES
          • Chapter 40 DRUG PREVENTION AND CHILDREN AT RISK TAX CHECK-OFF
          • Chapter 41 CRIMINAL PROVISIONS
          • Chapter 42 INTEREST AND PENALTIES
            • Subchapter I Interest
            • Subchapter II Penalties
            • Subchapter III Waiver And Abatement
          • Chapter 43 ADMINISTRATION
            • Subchapter I Limitations
            • Subchapter II Summons Authority; Records; Protests
          • Chapter 44 COLLECTIONS
            • Subchapter I General Provisions
            • Subchapter II Liens
            • Subchapter III Refund Offset
            • Subchapter IV Jeopardy
            • Subchapter V Bulk Sales
            • Subchapter IV Distraint
            • Subchapter VII Responsible Officer
          • Chapter 45 COLLEGE SAVINGS PROGRAM
          • Chapter 46 SPECIAL TAX INCENTIVES
          • Chapter 47 EXEMPTIONS AND ABATEMENTS APPROVAL REQUIREMENTS
      • L. 2013
        • 2013 D.C. Act 20-45
    • Regulations
      • D.C. Mun. Regs.
        • Title 1 MAYOR AND EXECUTIVE AGENCIES
          • Chapter 28 Office Of Administrative Hearings Rules Of Practice And Procedure
        • Title 9 TAXATION AND ASSESSMENTS
          • Chapter 1 INCOME AND FRANCHISE TAXES
          • Chapter 11 QUALIFIED HIGH TECHNOLOGY COMPANY
          • Chapter 40 TAX AMNESTY PROGRAM
          • Chapter 42 GENERAL ADMINISTRATION
          • Chapter 99 DEFINITIONS
        • Title 16 CONSUMERS, COMMERCIAL PRACTICES, & CIVIL INFRACTIONS
          • Chapter 32 CIVIL, INFRACTIONS: SCHEDULE OF FINES
          • Chapter 33 DEPARTMENT OF CONSUMER & REGULATORY AFFAIRS (DCRA) INFRACTIONS
        • Title 17 BUSINESS, OCCUPATIONS AND PROFESSIONS
          • Chapter 6 DCRA CORPORATIONS DIVISION SCHEDULE OF FEES
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Florida
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • FEDERAL-STATE COMPARISON TABLE
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • Editorial Explanation—Limited liability partnerships
      • Corporate Reports
        • CORPORATION AND LIMITED PARTNERSHIP REPORT
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—Forms
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • FEDERAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Corporate Reports
        • CORPORATION AND LIMITED PARTNERSHIP REPORT
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Fla. Constitution
        • Article I DECLARATION OF RIGHTS
        • Article III LEGISLATURE
        • Article VII FINANCE AND TAXATION
        • Article VIII LOCAL GOVERNMENT
        • Article IX EDUCATION
        • Article XI AMENDMENTS
        • Article XII SCHEDULE
      • Fla. Stat.
        • Title I CONSTRUCTION OF STATUTES
          • Chapter 1 DEFINITIONS
        • Title IV EXECUTIVE BRANCH
          • Chapter 14 GOVERNOR
          • Chapter 15 SECRETARY OF STATE
          • Chapter 20 ORGANIZATIONAL STRUCTURE
        • Title VI CIVIL PRACTICE AND PROCEDURE
          • Chapter 68 MISCELLANEOUS PROCEEDINGS
          • Chapter 72 TAX MATTERS
        • Title VIII LIMITATIONS
          • Chapter 95 LIMITATIONS OF ACTIONS; ADVERSE POSSESSION
        • Title IX ELECTORS AND ELECTIONS
          • Chapter 100 GENERAL, PRIMARY, SPECIAL, BOND, AND REFERENDUM ELECTIONS
        • Title X PUBLIC OFFICERS, EMPLOYEES, AND RECORDS
          • Chapter 120 ADMINISTRATIVE PROCEDURE ACT
        • Title XII MUNICIPALITIES
          • Chapter 166 MUNICIPALITIES
            • Part III MUNICIPAL FINANCE AND TAXATION
          • Chapter 173 FORECLOSURE OF MUNICIPAL TAX AND SPECIAL ASSESSMENT LIENS
          • Chapter 175 MUNICIPAL FIREFIGHTERS' PENSION TRUST FUNDS
          • Chapter 185 MUNICIPAL POLICE OFFICERS' RETIREMENT TRUST FUNDS
        • Title XIV TAXATION AND FINANCE
          • Chapter 192 TAXATION: GENERAL PROVISIONS
          • Chapter 193 ASSESSMENTS
            • Part I GENERAL PROVISIONS
          • Chapter 195 PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
          • Chapter 196 EXEMPTION
          • Chapter 197 TAX COLLECTIONS, SALES AND LIENS
          • Chapter 200 DETERMINATION OF MILLAGE
          • Chapter 201 EXCISE TAX ON DOCUMENTS
          • Chapter 202 THE COMMUNICATIONS SERVICES TAX SIMPLIFICATION LAW
          • Chapter 206 MOTOR AND OTHER FUEL TAXES
            • Part II DIESEL FUELS
          • Chapter 207 TAX ON OPERATION OF COMMERCIAL MOTOR VEHICLES
          • Chapter 210 TAX ON TOBACCO PRODUCTS
            • Part I TAX ON CIGARETTES
          • Chapter 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS
          • Chapter 213 STATE REVENUE LAWS; GENERAL PROVISIONS
          • Chapter 215 FINANCIAL MATTERS: GENERAL PROVISIONS
          • Chapter 216 PLANNING AND BUDGETING
          • Chapter 217 SURPLUS PROPERTY
          • Chapter 218 FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS
            • Part I GENERAL FINANCIAL PROVISIONS RELATING TO POLITICAL SUBDIVISIONS
            • Part II REVENUE SHARING ACT OF 1972
            • Part III LOCAL FINANCIAL MANAGEMENT AND REPORTING
            • Part IV INVESTMENT OF LOCAL GOVERNMENT SURPLUS FUNDS
            • Part V LOCAL GOVERNMENTAL ENTITY AND DISTRICT SCHOOL BOARD FINANCIAL EMERGENCIES
            • Part VI PARTICIPATION IN HALF-CENT SALES TAX PROCEEDS
            • Part VII LOCAL GOVERNMENT PROMPT PAYMENT ACT
          • Chapter 219 COUNTY PUBLIC MONEY, HANDLING BY STATE AND COUNTY
          • Chapter 220 INCOME TAX CODE
            • Part I TITLE; LEGISLATIVE INTENT; DEFINITIONS
            • Part II TAX IMPOSED; APPORTIONMENT
            • Part III RETURNS; DECLARATIONS; RECORDS
            • Part IV PAYMENTS
            • Part V ACCOUNTING
            • Part VI MISCELLANEOUS PROVISIONS
            • Part VII SPECIAL RULES RELATING TO TAXATION OF BANKS AND SAVINGS ASSOCIATIONS
            • Part VIII ADMINISTRATIVE PROCEDURES AND JUDICIAL REVIEW
            • Part IX PENALTIES, INTEREST, AND ENFORCEMENT
            • Part X TAX CRIMES
          • Chapter 221 TAX ON PARTICULAR CORPORATE INCOME TAXPAYERS
        • Title XVII MILITARY AFFAIRS AND RELATED MATTERS
          • Chapter 252 EMERGENCY MANAGEMENT
            • Part I GENERAL PROVISIONS
        • Title XVIII PUBLIC LANDS AND PROPERTY
          • Chapter 255 PUBLIC PROPERTY AND PUBLICLY OWNED BUILDINGS
        • Title XIX PUBLIC BUSINESS
          • Chapter 287 PROCUREMENT OF PERSONAL PROPERTY AND SERVICES
            • Part I COMMODITIES, INSURANCE, AND CONTRACTUAL SERVICES
          • Chapter 288 COMMERCIAL DEVELOPMENT AND CAPITAL IMPROVEMENTS
            • Part I GENERAL PROVISIONS
            • Part IV SMALL AND MINORITY BUSINESS
            • Part XII CERTIFIED CAPITAL COMPANY ACT
            • Part XIII NEW MARKETS DEVELOPMENT PROGRAM ACT [EXPIRES 12-31-2022]
          • Chapter 290 URBAN REDEVELOPMENT
        • Title XXI DRAINAGE
          • Chapter 298 DRAINAGE AND WATER CONTROL
        • Title XXIII MOTOR VEHICLES
          • Chapter 320 MOTOR VEHICLE LICENSES
        • Title XXV AVIATION
          • Chapter 331 AVIATION AND AEROSPACE FACILITIES AND COMMERCE
            • Part II SPACE FLORIDA
        • Title XXVI PUBLIC TRANSPORTATION
          • Chapter 341 PUBLIC TRANSIT
        • Title XXVIII NATURAL RESOURCES; CONSERVATION, RECLAMATION AND USE
          • Chapter 373 WATER RESOURCES
            • Part VII WATER SUPPLY POLICY, PLANNING, PRODUCTION, AND FUNDING
          • Chapter 376 POLLUTANT DISCHARGE PREVENTION AND REMOVAL
          • Chapter 377 ENERGY RESOURCES
        • Title XXIX PUBLIC HEALTH
          • Chapter 403 ENVIRONMENTAL CONTROL
            • Part VI WATER SUPPLY; WATER TREATMENT PLANTS
        • Title XXX SOCIAL WELFARE
          • Chapter 423 TAX EXEMPTION OF HOUSING AUTHORITIES
        • Title XXXI LABOR.
          • Chapter 440 WORKER'S COMPENSATION.
        • Title XXXIII REGULATION OF TRADE, COMMERCE, INVESTMENTS, AND SOLICITATIONS
          • Chapter 517 SECURITIES TRANSACTIONS
        • Title XXXVI BUSINESS ORGANIZATIONS
          • Chapter 607 CORPORATION
          • Chapter 608 LIMITED LIABILITY COMPANIES
          • Chapter 620 PARTNERSHIP LAWS
            • Part I FLORIDA REVISED UNIFORM LIMITED PARTNERSHIP ACT OF 2005
            • Part II REVISED UNIFORM PARTNERSHIP ACT
        • Title XXXVII INSURANCE
          • Chapter 624 INSURANCE CODE: ADMINISTRATION AND GENERAL PROVISIONS
            • Part I SCOPE OF CODE
            • Part III AUTHORIZATION OF INSURERS AND GENERAL REQUIREMENTS
            • Part IV FEES, TAXES, AND FUNDS
          • Chapter 626 INSURANCE FIELD REPRESENTATIVES AND OPERATIONS
            • Part VIII UNAUTHORIZED INSURERS AND SURPLUS LINES
          • Chapter 627 INSURANCE RATES AND CONTRACTS
            • Part I RATES AND RATING ORGANIZATIONS
            • Part VI HEALTH INSURANCE POLICIES
          • Chapter 628 STOCK AND MUTUAL INSURERS; HOLDING COMPANIES
            • Part II ASSESSABLE MUTUAL INSURERS
          • Chapter 629 RECIPROCAL INSURERS
          • Chapter 631 INSURER INSOLVENCY; GUARANTY OF PAYMENT
            • Part I INSURER INSOLVENCY: REHABILITATION AND LIQUIDATION
            • Part II FLORIDA INSURANCE GUARANTY OF PAYMENTS
            • Part III LIFE AND HEALTH INSURANCE GUARANTY OF PAYMENTS
            • Part IV HEALTH MAINTENANCE ORGANIZATION CONSUMER ASSISTANCE PLAN
          • Chapter 634 WARRANTY ASSOCIATIONS
            • Part I MOTOR VEHICLE SERVICE AGREEMENT COMPANIES
            • Part II HOME WARRANTY ASSOCIATIONS
          • Chapter 636 PREPAID LIMITED HEALTH SERVICE ORGANIZATIONS.
            • Part I PREPAID LIMITED HEALTH SERVICE ORGANIZATIONS
          • Chapter 641 HEALTH CARE SERVICE PROGRAMS
            • Part I HEALTH MAINTENANCE ORGANIZATIONS
        • Title XXXIX COMMERCIAL RELATIONS
          • Chapter 668 ELECTRONIC COMMERCE
            • Part II UNIFORM ELECTRONIC TRANSACTION ACT
        • Title XL REAL AND PERSONAL PROPERTY
          • Chapter 717 DISPOSITION OF UNCLAIMED PROPERTY
        • Title XLVI CRIMES
          • Chapter 775 DEFINITIONS; GENERAL PENALTIES; REGISTRATION OF CRIMINALS
          • Chapter 832 VIOLATIONS INVOLVING CHECKS AND DRAFTS
        • Title XLVIII K-20 EDUCATION CODE
          • Chapter 1002 STUDENT AND PARENTAL RIGHTS AND EDUCATIONAL CHOICES
            • Part III EDUCATIONAL CHOICE
          • Chapter 1011 PLANNING AND BUDGETING
            • Part II FUNDING FOR SCHOOL DISTRICTS
      • L. 2012
        • (L. 2012, c. 12-145)
    • Regulations
      • Fla. Admin. Code Ann.
        • Title 12 DEPARTMENT OF REVENUE
          • Chapter 12-1 ORGANIZATION AND ADMINISTRATION
          • Chapter 12-2 ORGANIZATION AND GENERAL INFORMATION
            • Part I Organizations (Repealed)
            • Part II Declaratory Statements (Repealed)
            • Part III Final Orders
          • Chapter 12-3 GENERAL; PROCEDURE
          • Chapter 12-4 EX PARTE COMMUNICATIONS
          • Chapter 12-5 GENERAL RULEMAKING PROCEDURE
          • Chapter 12-6 INFORMAL PROTEST AND APPEAL PROCEDURE
          • Chapter 12-7 AFFIRMATIVE ACTION PLAN
          • Chapter 12-9 CERTIFIED FLORIDA PROPERTY APPRAISER AND CERTIFIED FLORIDA TAX COLLECTOR PROGRAM
          • Chapter 12-10 STATE REVENUE SHARING
          • Chapter 12-11 TECHNICAL ASSISTANCE ADVISEMENTS AND REQUESTS FOR TECHNICAL ADVICE
          • Chapter 12-13 COMPROMISE AND SETTLEMENT
          • Chapter 12-14 COLLECTION, REMITTANCE AND DISTRIBUTION OF COURT COSTS
          • Chapter 12-15 DEBT COLLECTION SERVICES
          • Chapter 12-16 CONSENT AGREEMENTS
          • Chapter 12-17 AGREEMENTS FOR SCHEDULING PAYMENTS OF LIABILITIES
          • Chapter 12-18 COMPENSATION FOR TAX INFORMATION
          • Chapter 12-19 REPORTS OF LARGE CURRENCY TRANSACTIONS
          • Chapter 12-20 TAX AMNESTY PROGRAM
          • Chapter 12-21 LEVY, SEIZURE AND SALE OF PROPERTY
            • Part I Levy, Seizure And Sale Of Property
            • Part II Administrative Garnishment For Unpaid Taxes
          • Chapter 12-22 CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION
          • Chapter 12-23 MINORITY BUSINESS ENTERPRISE PROCUREMENT
          • Chapter 12-24 PAYMENT OF TAXES THROUGH ELECTRONIC FUNDS TRANSFER; TAXPAYER RECORDKEEPING AND RETENTION REQUIREMENTS
            • Part I Electronic Funds Transfer
            • Part II Taxpayer Recordkeeping And Retention Requirements
          • Chapter 12-25 CONTRACT AUDITING
            • Part I Contract Auditing
            • Part II Certified Audit Program
          • Chapter 12-26 REFUNDS
          • Chapter 12-28 CLERKS OF THE COURT REMITTANCE REQUIREMENTS
          • Chapter 12B-6 GROSS RECEIPTS TAX
          • Chapter 12B-8 INSURANCE PREMIUM TAXES, FEES AND SURCHARGES
          • Chapter 12C-1 CORPORATE INCOME TAX
          • Chapter 12C-4 (REPEALED) EMERGENCY EXCISE TAX
          • Chapter 12CER 2013 EMERGENCY RULES
        • Title 28 ADMINISTRATION COMMISSION
          • Chapter 106 DECISIONS DETERMINING SUBSTANTIAL INTERESTS
            • Part I General Provisions
            • Part II Hearings Involving Disputed Issues Of Material Fact
        • Title 61 DEPARTMENT OF BUSINESS REGULATION
          • Chapter 61-15 ELECTRONIC FUNDS TRANSFER
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Georgia
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES--DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME —OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • APPORTIONMENT OF NET WORTH
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
      • Special Local
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAX—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • RATE OF TAX
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
    • Statutes
      • Ga. Constitution
        • Article I BILL OF RIGHTS
        • Article II VOTING AND ELECTIONS
        • Article III LEGISLATIVE BRANCH
        • Article V DUTIES AND POWERS OF GOVERNOR
        • Article VI JUDICIAL BRANCH
        • Article VII TAXATION AND FINANCE
        • Article VIII EDUCATION
        • Article IX COUNTIES AND MUNICIPAL CORPORATIONS
        • Article X AMENDMENTS TO THE CONSTITUTION
        • Article XI MISCELLANEOUS PROVISIONS
      • Ga. Code Ann.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 3 LAWS AND STATUTES
        • Title 8 BUILDINGS AND HOUSING
          • Chapter 2 STANDARDS AND REQUIREMENTS FOR CONSTRUCTION, ALTERATION, ETC., OF BUILDINGS AND OTHER STRUCTURES
            • Article 2 Factory Built Buildings And Dwelling Units
              • Part 2 Manufactured Homes
          • Chapter 3 HOUSING GENERALLY
            • Article 3 Office Of Housing
        • Title 9 CIVIL PRACTICE
          • Chapter 10 CIVIL PRACTICE AND PROCEDURE GENERALLY
            • Article 1 General Provisions
        • Title 12 CONSERVATION AND NATURAL RESOURCES
          • Chapter 3 PARKS, HISTORIC AREAS, MEMORIALS, AND RECREATION
            • Article 8 Nongame Wildlife Conservation And Wildlife Habitat Acquisition Programs
        • Title 14 CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS
          • Chapter 8 PARTNERSHIPS
          • Chapter 9 REVISED UNIFORM LIMITED PARTNERSHIP ACT
            • Article 11 Administration
          • Chapter 11 LIMITED LIABILITY COMPANIES
            • Article 1 General Provisions
            • Article 2 Formation
            • Article 3 Agency; Management; Duties; Liability
            • Article 4 Finance
            • Article 5 Limited Liability Company Interests; Admission Of Members
            • Article 6 Events Of Dissociation, Withdrawal, And Dissolution
            • Article 7 Foreign Limited Liability Companies
            • Article 8 Derivative Actions
            • Article 9 Merger
            • Article 10 Dissenters' Rights
            • Article 11 Miscellaneous
        • Title 16 CRIMES AND OFFENSES
          • Chapter 11 OFFENSES AGAINST PUBLIC ORDER AND SAFETY
            • Article 3 Invasions Of Privacy
              • Part 2 Preparation Of Federal And State Income Tax Returns
          • Chapter 17 PAYDAY LENDING
        • Title 20 EDUCATION
          • Chapter 2A STUDENT SCHOLARSHIP ORGANIZATIONS
        • Title 31 HEALTH
          • Chapter 7 REGULATION AND CONSTRUCTION OF HOSPITALS AND OTHER HEALTH CARE FACILITIES
            • Article 4 County And Municipal Hospital Authorities
        • Title 33 INSURANCE
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 DEPARTMENT AND COMMISSIONER OF INSURANCE
          • Chapter 3 AUTHORIZATION AND GENERAL REQUIREMENTS FOR TRANSACTION OF INSURANCE
          • Chapter 5 REGULATION AND UNAUTHORIZED INSURERS
            • Article 2 Surplus Line Insurance
              • Part 1 Out-Of-State Insurance Premium Taxes
              • Part 2 Multi-State Insurance Agreements
          • Chapter 8 FEES AND TAXES
          • Chapter 21 HEALTH MAINTENANCE ORGANIZATIONS
          • Chapter 36 GEORGIA INSURERS INSOLVENCY POOL
          • Chapter 38 GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION.
          • Chapter 40 RISK RETENTION GROUPS.
          • Chapter 41 CAPTIVE INSURANCE COMPANIES.
        • Title 34 LABOR AND INDUSTRIAL RELATIONS
          • Chapter 9 WORKERS' COMPENSATION
            • Article 5 Group Self-Insurance Funds
        • Title 36 LOCAL GOVERNMENT
          • PROVISIONS APPLICABLE TO COUNTIES AND MUNICIPAL CORPORATIONS
            • Chapter 62 Development Authorities
            • Chapter 64 Recreation Systems
        • Title 43 PROFESSIONS AND BUSINESSES
          • Chapter 39A REAL ESTATE APPRAISERS
        • Title 44 PROPERTY
          • Chapter 12 RIGHTS IN PERSONALTY
            • Article 5 Disposition Of Unclaimed Property
          • Chapter 14 MORTGAGES, CONVEYANCES TO SECURE DEBT, AND LIENS
            • Article 8 Liens
              • Part 13 Registration Of Liens For Federal Taxes
        • Title 45 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 12 GOVERNOR
            • Article 2 Powers And Duties Generally
            • Article 4 Office of Planning and Budget
          • Chapter 15 ATTORNEY GENERAL
            • Article 1 General Provisions
        • Title 46 PUBLIC UTILITIES AND PUBLIC TRANSPORTATION
          • Chapter 8 RAILROAD COMPANIES
            • Article 2 Powers And Duties Of Commission As To Railroad Companies Generally
            • Article 3 Incorporation And Consolidation Of Railroad Companies And Requirements As To Directors And Officers
              • Part 1 Incorporation, Organization, Subscription Of Capital Stock, Selection Of Officers And Directors
            • Article 14 Miscellaneous Offenses
        • Title 47 RETIREMENT AND PENSIONS
          • Chapter 2 EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
            • Article 9 Miscellaneous Provisions
          • Chapter 3 TEACHERS RETIREMENT SYSTEM OF GEORGIA
            • Article 2 Creation, Administration, And Management Of The Assets Of The Retirement System
          • Chapter 4 PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
            • Article 7 Miscellaneous Provisions
          • Chapter 6 GEORGIA LEGISLATIVE RETIREMENT SYSTEM
            • Article 7 Miscellaneous Provisions
          • Chapter 7 GEORGIA FIREFIGHTERS' PENSION FUND
            • Article 4 Financing The Fund
          • Chapter 13 DISTRICT ATTORNEYS' RETIREMENT SYSTEM
          • Chapter 16 SHERIFFS' RETIREMENT FUND OF GEORGIA
            • Article 7 Miscellaneous Provisions
          • Chapter 17 PEACE OFFICERS' ANNUITY AND BENEFIT FUND
            • Article 7 Miscellaneous Provisions
        • Title 48 REVENUE AND TAXATION
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT
            • Article 1 State Administrative Organization
            • Article 2 Administration
            • Article 3 Enforcement
            • Article 4 Federal Retiree Refund Act Of 1995
            • Article 5 Refunds For Eligible Recipients
          • Chapter 3 TAX EXECUTIONS
          • Chapter 4 TAX SALES
            • Article 1 Sales Under Tax Executions
            • Article 2 Purchase By Counties
            • Article 3 Redemption Of Property Sold For Taxes
            • Article 5 Ad Valorem Tax Foreclosures
            • Article 6 Georgia Land Bank Act
          • Chapter 5 AD VALOREM TAXATION OF PROPERTY
            • Article 3 County Tax Officials And Administration
              • Part 2 Tax Collectors
              • Part 3 Compensation
              • Part 4 Delinquent Tax Officials
              • Part 5 County Tax Officials
            • Article 4 County Taxation
          • Chapter 6 TAXATION OF INTANGIBLES
            • Article 4 Taxation Of Financial Institutions
          • Chapter 7 INCOME TAXES
            • Article 1 General Provisions
            • Article 2 Imposition, Rate, And Computation; Exemptions
            • Article 3 Returns And Furnishing Of Information
            • Article 4 Payment: Deficiencies, Assessment, And Collection
            • Article 5 Current Income Tax Payment
            • Article 7 Setoff Debt Collection
          • Chapter 7A TAX CREDITS
          • Chapter 8 SALES AND USE TAXES
            • Article 2 Joint County And Municipal Sales And Use Tax
            • Article 2A Homestead Option Sales And Use Tax
            • Article 3 County Sales And Use Taxes
              • Part 1 Special County 1 Percent Sales And Use Tax
              • Part 2 Sales Tax For Educational Purposes
            • Article 3A Uniform Sales And Use Tax Administration Act
          • Chapter 13 SPECIFIC, BUSINESS, AND OCCUPATION TAXES
            • Article 3 Excise Tax On Rooms, Lodgings, And Accommodations
            • Article 4 Corporate Net Worth Tax
          • Chapter 16 TAX AMNESTY PROGRAM
          • Chapter 16A PROPERTY TAX AMNESTY PROGRAM
          • Chapter 18 (Repealed eff. 5-13-04.) CERTIFIED CAPITAL COMPANIES
        • Title 50 STATE GOVERNMENT
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 6 DEPARTMENT OF AUDITS AND ACCOUNTS
            • Article 2 State Auditor
          • Chapter 13 ADMINISTRATIVE PROCEDURE
            • Article 1 General Provisions
          • Chapter 13A GEORGIA TAX TRIBUNAL ACT OF 2012
          • Chapter 17 STATE DEBT, INVESTMENT, AND DEPOSITORIES
            • Article 2 State Financing And Investment
          • Chapter 26 HOUSING AND FINANCE AUTHORITY
          • Chapter 27 LOTTERY FOR EDUCATION.
            • Article 1 General Provisions
        • Title 53 WILLS, TRUSTS AND ADMINISTRATION OF ESTATES
          • Chapter 1 GENERAL PROVISIONS
            • Article 1 In General
      • L. 1965
        • (L. 1965, Act 78)
      • Atlanta Code of Ordinances
        • Chapter 30 BUSINESSES
        • Chapter 146 TAXATION
          • Article I In General
    • Regulations
      • Ga. Comp. R. & Regs.
        • Title 110 RULES OF GEORGIA DEPARTMENT OF COMMUNITY AFFAIRS
          • Subtitle 110-24 OPPORTUNITY ZONE JOB TAX CREDIT PROGRAM
            • Chapter 110-24-1 Opportunity Zone Job Tax Credit Program Regulations
        • Title 391 RULES OF GEORGIA DEPARTMENT OF NATURAL RESOURCES
          • Subtitle 391-1 ADMINISTRATION
            • Chapter 391-1-6 Georgia Conservation Tax Credit Program
        • Title 560 RULES OF DEPARTMENT OF REVENUE
          • Subtitle 560-1 ADMINISTRATIVE DIVISION
            • Chapter 560-1-1 Organization
          • Subtitle 560-3 FISCAL OPERATIONS DIVISION
            • Chapter 560-3-1 Administration
            • Chapter 560-3-2 Substantive Regulations
            • Chapter 560-3-3 Forms
          • Subtitle 560-5 SPECIAL INVESTIGATIONS
            • Chapter 560-5-1 Administration
            • Chapter 560-5-2 Substantive Rules
          • Subtitle 560-6 FIELD SERVICES DIVISION
            • Chapter 560-6-2 Substantive Rules And Regulations
            • Chapter 560-6-3 Forms (Forms Applicable To All Taxes Administered By State Revenue Commissioner)
          • Subtitle 560-7 INCOME TAX DIVISION
            • Chapter 560-7-2 Administration
            • Chapter 560-7-3 Substantive Regulations
            • Chapter 560-7-4 Net Taxable Income (Individual)
            • Chapter 560-7-5 Net Taxable Income (Corporation)
            • Chapter 560-7-6 Elections And Definitions
            • Chapter 560-7-7 Taxes
            • Chapter 560-7-8 Returns And Collections
          • Subtitle 560-11 PROPERTY TAX DIVISION
            • Chapter 560-11-1 Organization
            • Chapter 560-11-3 Forms
          • Subtitle 560-12 SALES AND USE TAX DIVISION
            • Chapter 560-12-4 Rapid Transit Tax
            • Chapter 560-12-5 Local Option Tax
            • Chapter 560-12-6 Special County Tax
            • Chapter 560-12-7 Educational Local Option Tax
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Hawaii
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO FEDERAL TAXABLE INCOME.
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • BANK FRANCHISE TAX
        • PUBLIC SERVICE COMPANY TAX
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAX—FORMS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • BANK FRANCHISE TAX
        • PUBLIC SERVICE COMPANY TAX
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Haw.
        • Article III THE LEGISLATURE
        • Article VII TAXATION AND FINANCE
        • Article VIII LOCAL GOVERNMENT
        • Article XV STATE BOUNDARIES; CAPITAL; FLAG; LANGUAGE AND MOTTO
        • Article XVI GENERAL AND MISCELLANEOUS PROVISIONS
        • Article XVII Revision and Amendment
        • Article XVIII SCHEDULE
      • Haw. Rev. Stat.
        • Title 1 GENERAL PROVISIONS
          • Chapter 1 COMMON LAW; CONSTRUCTION OF LAWS
        • Title 2 ELECTIONS
          • Chapter 11 ELECTIONS, GENERALLY
            • Part XII Expenses
        • Title 4 STATE ORGANIZATION AND ADMINISTRATION GENERALLY
          • Chapter 26 EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS
            • Part I Organization, Generally
          • Chapter 28 ATTORNEY GENERAL
            • Part I Department, Generally
        • Title 5 STATE FINANCIAL ADMINISTRATION
          • Chapter 39 STATE BONDS
            • Part I General Obligation Bonds
          • Chapter 39A SPECIAL PURPOSE REVENUE BONDS
            • Part II Assisting Not-for-Profit Corporations that Provide Health Care Facilities to the General Public
            • Part XII Assisting Dam and Reservoir Owners
          • Chapter 40 AUDIT AND ACCOUNTING
            • Part II Payments Into Treasury
            • Part IV Miscellaneous Provisions
        • Title 6 COUNTY ORGANIZATION AND ADMINISTRATION
          • Subtitle 1 PROVISIONS COMMON TO ALL COUNTIES
            • Chapter 46 GENERAL PROVISIONS
              • Part I General Jurisdiction and Powers
              • Part III Fiscal Administration
              • Part VI Tax Increment Financing
            • Chapter 47 COUNTY BONDS
              • Part I General Obligation Bonds
            • Chapter 47C INDEBTEDNESS OF THE COUNTIES, EXCLUSIONS FROM THE FUNDED DEBT, AND CERTIFICATION THEREOF
        • Title 8 PUBLIC PROCEEDINGS AND RECORDS
          • Chapter 91 ADMINISTRATIVE PROCEDURE
          • Chapter 92 PUBLIC AGENCY MEETINGS AND RECORDS
            • Part III Copies of Records; Costs and Fees
        • Title 9 PUBLIC PROPERTY, PURCHASING, AND CONTRACTING
          • Chapter 103 EXPENDITURE OF PUBLIC MONEY AND PUBLIC CONTRACTS
            • Part II Public Works and Contracts
        • Title 12 CONSERVATION AND RESOURCES
          • Subtitle 6 GENERAL AND MISCELLANEOUS PROGRAMS
            • Chapter 196 ENERGY RESOURCES
              • Part I General Provisions
        • Title 13 PLANNING AND ECONOMIC DEVELOPMENT
          • Chapter 201H HAWAII HOUSING FINANCE AND DEVELOPMENT ADMINISTRATION
            • Part III Financing Programs
          • Chapter 206M HIGH TECHNOLOGY DEVELOPMENT CORPORATION
            • Part I High Technology Development Corporation
          • Chapter 209E STATE ENTERPRISE ZONES
          • Chapter 211G STATE PRIVATE INVESTMENT FUND
            • Part I General Provisions
            • Part II Implementation
          • Chapter 212 FOREIGN TRADE ZONES [EXEMPTIONS]
        • Title 14 TAXATION
          • Chapter 231 ADMINISTRATION OF TAXES
          • Chapter 232 TAX APPEALS
          • Chapter 232E TAX REVIEW COMMISSION
          • Chapter 233 TAX CLASSIFICATION OF CERTAIN BUSINESS RELATIONSHIPS
          • Chapter 235 INCOME TAX LAW
            • Part I General Provisions
            • Part II Uniform Division of Income for Tax Purposes
            • Part III Individual Income Tax
            • Part IV Corporation Income Tax
            • Part VI Returns and Payments; Administration
            • Part VII Hawaii S Corporation Income Tax Act
          • Chapter 235D QUALIFIED IMPROVEMENT TAX CREDIT [REPEALED EFF. 4-21-09]
          • Chapter 236D ESTATE AND TRANSFER TAX
          • Chapter 239 PUBLIC SERVICE COMPANY TAX LAW
            • Part I General Provisions
          • Chapter 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS
          • Chapter 255 MULTISTATE TAX COMPACT
        • Title 17 MOTOR AND OTHER VEHICLES
          • Chapter 286 HIGHWAY SAFETY
            • Part III Registration of Vehicles
        • Title 19 HEALTH
          • Chapter 342G INTEGRATED SOLID WASTE MANAGEMENT
            • Part VIII Deposit Beverage Container Program
        • Title 20 SOCIAL SERVICES
          • Chapter 356D HAWAII PUBLIC HOUSING AUTHORITY.
            • Part VII Homeless Assistance
        • Title 21 LABOR AND INDUSTRIAL RELATIONS
          • Chapter 373K PROFESSIONAL EMPLOYMENT ORGANIZATIONS
          • Chapter 383 HAWAII EMPLOYMENT SECURITY LAW
            • Part VII Miscellaneous Provisions
          • Chapter 386 WORKERS' COMPENSATION LAW.
            • Part IV Security for Compensation; Employment Rights of Injured Employees; Funds
            • Part VI Self-Insurance Groups
        • Title 22 BANKS AND FINANCIAL INSTITUTIONS
          • Chapter 412 CODE OF FINANCIAL INSTITUTIONS.
            • Article 10 CREDIT UNIONS
              • Part I General Provisions
        • Title 23 CORPORATIONS AND PARTNERSHIPS
          • Chapter 414D HAWAII NONPROFIT CORPORATIONS ACT
            • Part I General Provisions
            • Part XV Records and Reports
          • Chapter 415A PROFESSIONAL CORPORATION ACT
          • Chapter 425 PARTNERSHIPS
            • Part I General Partnerships
            • Part IV Uniform Partnership Act
          • Chapter 425R THE HAWAII REGISTERED AGENTS ACT
          • Chapter 428 UNIFORM LIMITED LIABILITY COMPANY ACT
            • Part I General Provisions
            • Part II Organization
            • Part III Relations of Members and Managers to Persons Dealing with the Limited Liability Company
            • Part IV Relations of Members to One Another and to the Limited Liability Company
            • Part V Transferees and Creditors of Members
            • Part VI Member's Dissociation
            • Part VII Member's Dissociation When Business Not Wound Up
            • Part VIII Winding Up the Company's Business
            • Part IX Conversions and Mergers
            • Part X Foreign Limited Liability Companies
            • Part XI Derivative Actions
            • Part XII Miscellaneous Provisions
            • Part XIII Fees, Charges, and Penalties
        • Title 24 INSURANCE
          • Chapter 431 INSURANCE CODE
            • Article 2 ADMINISTRATION OF INSURANCE LAWS
              • Part II Powers and Duties of Commissioner
            • Article 3 INSURERS GENERAL REQUIREMENTS
              • Part III Annual Requirements and Limiting Provisions
            • Article 5 FINANCIAL CONDITION
              • Part III Reserves and Valuation
            • 7 FEES, TAXES AND DEPOSITS
              • Part I Fees
              • Part II Taxes
            • Article 8 UNAUTHORIZED INSURERS AND SURPLUS LINES
              • Part I General Provisions
              • Part II Unauthorized Insurers
              • Part III Surplus Lines Insurance
            • Article 10C MOTOR VEHICLE INSURANCE
              • Part I General Provisions
            • Article 16 GUARANTY ASSOCIATIONS
              • Part I Property and Liability Insurance Guaranty Association
              • Part II Life and Disability Insurance Guaranty Association
            • Article 19 CAPTIVE INSURANCE COMPANIES
            • Article 21 HAWAII PROPERTY INSURANCE ASSOCIATION
          • Chapter 431K RISK RETENTION.
          • Chapter 431P HAWAII HURRICANE RELIEF FUND
            • Part I General Provisions
          • Chapter 432 BENEFIT SOCIETIES
            • Article 1 MUTUAL BENEFIT SOCIETIES
              • Part I General Provisions
              • Part IV Financial and Reporting Requirements
            • Article 2 FRATERNAL BENEFIT SOCIETIES
              • Part I Structure and Purpose
              • Part V Financial
              • Part VII Miscellaneous
          • Chapter 432D HEALTH MAINTENANCE ORGANIZATION ACT
        • Title 25 PROFESSIONS AND OCCUPATIONS
          • Chapter 466 PUBLIC ACCOUNTANCY
        • Title 26 TRADE REGULATION AND PRACTICE
          • Chapter 480 MONOPOLIES; RESTRAINT OF TRADE
            • Part I Antitrust Provisions
        • Title 28 PROPERTY
          • Chapter 510 COMMUNITY PROPERTY
            • Part I Community Property Acquired or Situated in the State
        • Title 34 PLEADINGS AND PROCEDURE
          • Chapter 632 DECLARATORY JUDGEMENTS
        • Title 36 CIVIL REMEDIES AND DEFENSES AND SPECIAL PROCEEDINGS
          • Chapter 653 GARNISHMENT OF GOVERNMENT BENEFICIARIES
          • Chapter 657D CIVIL RELIEF FOR STATE MILITARY FORCES
            • Part I General Provisions
            • Part V Taxes and Public Lands
            • Part VII Further Relief
      • L. 2007
        • (L. 2007, Act 206.)
      • L. 2009
        • (L. 2009, Act 84)
      • L. 2011
        • (L. 2011, Act 97)
      • L. 2013
        • (L. 2013, Act 6)
    • Regulations
      • Haw. Admin. Rules
        • Title 15 DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT, AND TOURISM
          • Subtitle 1 THE DEPARTMENT OF PLANNING AND ECONOMIC DEVELOPMENT
            • Part I General
              • Chapter 6 Enterprise Zones
                • Subchapter 3 Designation Of A Business As A Qualified Business; Certification By The Department
        • Title 18 DEPARTMENT OF TAXATION
          • Chapter 231 ADMINISTRATION OF TAXES
          • Chapter 234 (Repealed by L. 2000, Act 283.)
          • Chapter 235 INCOME TAX LAW
            • Subchapter 2 Division Of Income For Tax Purposes
            • Subchapter 3 Individual Income Tax Law
            • Subchapter 4 Corporation Income Tax
            • Subchapter 6 Returns And Payments; Administration
          • Chapter 241 TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Idaho
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • CORPORATE INCOME AND FRANCHISE TAXES—EDITORIAL EXPLANATION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF IDAHO TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME AND FRANCHISE TAXES—EDITORIAL EXPLANATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of Idaho
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article VII FINANCE AND REVENUE
        • Article XX AMENDMENTS
      • Idaho Code
        • Title 1 COURT AND COURT OFFICIALS
          • Chapter 16 MISCELLANEOUS PROVISIONS
        • Title 7 SPECIAL PROCEEDINGS
          • Chapter 2 WRITS OF REVIEW
        • Title 22 AGRICULTURE AND HORTICULTURE
          • Chapter 2 COUNTY FAIR BONDS
          • Chapter 3 FAIR DISTRICTS IN TWO OR MORE COUNTIES
          • Chapter 28 HONEY INDUSTRY
          • Chapter 37 CHERRY COMMISSION
        • Title 26 BANKS AND BANKING
          • Chapter 21 IDAHO CREDIT UNION ACT
        • Title 30 CORPORATIONS
          • Chapter 1 GENERAL BUSINESS CORPORATIONS
          • Chapter 6 IDAHO UNIFORM LIMITED LIABILITY COMPANY ACT
          • Chapter 4 IDAHO REGISTERED AGENTS ACT
        • Title 31 COUNTIES AND COUNTY LAW
          • Chapter 16 COUNTY BUDGET LAW
        • Title 33 EDUCATION
          • Chapter 8 BUDGET AND TAX LEVY
        • Title 38 FORESTRY, FOREST PRODUCTS AND STUMPAGE DISTRICTS
          • Chapter 2 REFORESTATION LAW (REPEALED)
          • Chapter 10 STUMPAGE DISTRICTS
          • Chapter 15 IDAHO FOREST PRODUCTS COMMISSION
        • Title 39 HEALTH AND SAFETY
          • Chapter 60 CHILDREN'S TRUST FUND
        • Title 40 HIGHWAYS AND BRIDGES
          • Chapter 15 CONSOLIDATION OF DISTRICTS
          • Chapter 16 DETACHMENT OR ANNEXATION OF TERRITORY
          • Chapter 21 REGIONAL PUBLIC TRANSPORTATION AUTHORITY
        • Title 41 INSURANCE
          • Chapter 1 SCOPE OF INSURANCE CODE—GENERAL PROVISIONS
          • Chapter 2 THE DEPARTMENT OF INSURANCE
          • Chapter 3 AUTHORIZATION OF INSURERS AND GENERAL REQUIREMENTS
          • Chapter 4 FEES AND TAXES.
          • Chapter 12 UNAUTHORIZED INSURERS AND SURPLUS LINES
          • Chapter 31 COUNTY MUTUAL INSURERS
          • Chapter 32 FRATERNAL BENEFIT SOCIETIES
          • Chapter 34 HOSPITAL AND PROFESSIONAL SERVICE CORPORATIONS.
          • Chapter 36 INSURANCE GUARANTY ASSOCIATION
          • Chapter 37 IDAHO HOSPITAL LIABILITY TRUST ACT
          • Chapter 38 ACQUISITIONS OF CONTROL AND INSURANCE HOLDING COMPANY SYSTEMS
          • Chapter 39 HEALTH MAINTENANCE ORGANIZATIONS.
          • Chapter 40 SELF-FUNDED HEALTH CARE PLANS.
          • Chapter 43 IDAHO LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION ACT
          • Chapter 48 RISK RETENTION GROUPS.
          • Chapter 60 IMMUNIZATION ASSESSMENTS
        • Title 42 IRRIGATION AND DRAINAGE WATER RIGHTS AND RECLAMATION
          • Chapter 29 DRAINAGE DISTRICTS
        • Title 43 IRRIGATION DISTRICTS
          • Chapter 15 MISCELLANEOUS PROVISIONS OF DISTRICT LAW
        • Title 48 MONOPOLIES AND TRADE PRACTICES
          • Chapter 6 CONSUMER PROTECTION ACT
        • Title 50 MUNICIPAL CORPORATIONS
          • Chapter 2 GENERAL PROVISIONS—GOVERNMENT—TERRITORY
          • Chapter 10 FINANCES
        • Title 53 PARTNERSHIP
          • Chapter 2 UNIFORM LIMITED PARTNERSHIP ACT
          • Chapter 3 UNIFORM PARTNERSHIP ACT
          • Chapter 6 (Repealed eff. 7-1-2010.) IDAHO LIMITED LIABILITY COMPANY ACT
        • Title 63 REVENUE AND TAXATION
          • Chapter 1 DEPARTMENT OF REVENUE AND TAXATION
          • Chapter 5 EQUALIZATION OF ASSESSMENTS
          • Chapter 22 MISCELLANEOUS PROVISIONS OF TAX LAW (REPEALED)
          • Chapter 26 [Sunsets 12-31-09, pursuant to L. 2003, c. 363, § 4.] COUNTY SALES TAX
          • Chapter 29 (Repealed eff. 7-1-08.) THE IDAHO CORPORATE HEADQUARTERS INCENTIVE ACT OF 2005
          • Chapter 30 INCOME TAX
          • Chapter 32 ANTICIPATION OF REVENUE BY STATE
          • Chapter 34 COLLECTION OF TAXES AND LICENSE FEES
          • Chapter 36 SALES TAX
          • Chapter 37 INTERSTATE COMPACT
          • Chapter 38 BOARD OF TAX APPEALS
          • Chapter 40 TAXPAYERS' BILL OF RIGHTS
          • Chapter 41 SPECIAL DISTRICT DISSOLUTION ACT
          • Chapter 44 THE IDAHO SMALL EMPLOYER INCENTIVE ACT OF 2005
        • Title 67 STATE GOVERNMENT AND STATE AFFAIRS
          • Chapter 5 ENACTMENT AND OPERATION OF LAWS
          • Chapter 9 SECRETARY OF STATE
          • Chapter 20 STATE BOARD OF EXAMINERS
          • Chapter 52 IDAHO ADMINISTRATIVE PROCEDURE ACT
          • Chapter 74 IDAHO STATE LOTTERY
    • Regulations
      • Idaho Admin. Rules
        • IDAPA 35 STATE TAX COMMISSION
          • Title 1
            • Chapter 1 Income Tax Administrative Rules
            • Chapter 3 Property Tax Administrative Rules
            • Chapter 5 Motor Fuels Tax Administrative Rules
            • Chapter 7 Kilowatt Hour Tax Administrative Rules
            • Chapter 8 Mine License Tax Administrative Rules
            • Chapter 10 Idaho Cigarette and Tobacco Products Tax Administrative Rules
          • Title 2
            • Chapter 1 Tax Commission Administration and Enforcement Rules
        • IDAPA 36 IDAHO BOARD OF TAX APPEALS
          • Title 1
            • Chapter 1 Idaho Board of Tax Appeals Rules
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Illinois
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAINS OR LOSS
        • CAPITAL GAINS AND LOSSES--DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS FROM TAXABLE INCOME
        • EXEMPTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • ADMINISTRATION
        • COUNTY MOTOR FUEL TAX
        • CHICAGO VEHICLE FUEL TAX
        • CHICAGO UTILITIES TAXES
        • CHICAGO GROUND TRANSPORTATION TAX
        • CHICAGO BOAT MOORING TAX
        • CHICAGO ENTERPRISE ZONE OUTLINE
        • CHICAGO LEASE TRANSACTION TAX
        • CHICAGO REAL PROPERTY TRANSFER TAX
        • CHICAGO UNIFORM REVENUE PROCEDURES
        • COOK COUNTY GASOLINE TAX OUTLINE
        • COOK COUNTY REAL PROPERTY TRANSFER TAX
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • BASIS OF TAX (NET INCOME)
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAINS OR LOSS
        • CORPORATE TRANSACTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE ENTITIES
        • BASIS OF FRANCHISE TAX
        • RATE OF TAX
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • ADMINISTRATION
        • COUNTY MOTOR FUEL TAX
        • CHICAGO UTILITIES TAXES
        • CHICAGO GROUND TRANSPORTATION TAX
        • CHICAGO BOAT MOORING TAX
        • CHICAGO LEASE TRANSACTION TAX
        • CHICAGO REAL PROPERTY TRANSFER TAX
        • CHICAGO UNIFORM REVENUE PROCEDURES
        • COOK COUNTY GASOLINE TAX OUTLINE
    • Statutes
      • Ill. Constitution
        • Article I BILL OF RIGHTS
        • Article IV THE LEGISLATURE
        • Article VII LOCAL GOVERNMENT
        • Article IX REVENUE
        • Article IX-A PROPERTY TAXES
      • ILCS
        • Chapter 5 GENERAL PROVISIONS
          • Act 70. STATUTE ON STATUTES
          • Act 75. EFFECTIVE DATE OF LAWS ACT
          • Act 100. ILLINOIS ADMINISTRATIVE PROCEDURE ACT
            • Article 1 Title And General Provisions
            • Article 5 Rulemaking Provisions
            • Article 10 Administrative Hearings
            • Article 15 Severability And Effective Date
          • Act 165. FILING OF COPIES ACT
          • Act 179 IDENTITY PROTECTION ACT
        • Chapter 20 EXECUTIVE BRANCH
          • Act 5. CIVIL ADMINISTRATIVE CODE OF ILLINOIS
          • Act 655. ILLINOIS ENTERPRISE ZONE ACT
          • Act 663 NEW MARKETS DEVELOPMENT PROGRAM ACT
          • Act 715. CORPORATE ACCOUNTABILITY FOR TAX EXPENDITURES ACT
          • Act 2505. DEPARTMENT OF REVENUE
            • Article 2505 Department Of Revenue
          • Act 2515. ILLINOIS DEPARTMENT OF REVENUE SUNSHINE ACT
          • Act 2520. TAXPAYERS' BILL OF RIGHTS ACT
          • Act 2530 TAXATION DISCLOSURE ACT
          • Act 3805. ILLINOIS HOUSING DEVELOPMENT ACT
        • Chapter 30 FINANCE
          • Act 171 RAILSPLITTER TOBACCO SETTLEMENT AUTHORITY ACT
          • Act 230. STATE OFFICERS AND EMPLOYEES MONEY DISPOSITION ACT
          • Act 245. PAYMENTS FOR GOVERNMENTAL SERVICES
        • Chapter 35 REVENUE
          • Act 5. ILLINOIS INCOME TAX ACT
            • Article 1 Short Title And Construction
            • Article 2 Tax Imposed
            • Article 3 Allocation And Apportionment Of Base Income
            • Article 4 Accounting
            • Article 5 Records, Returns And Notices
            • Article 6 Payments
            • Article 7 Withholding Tax
            • Article 8 Declaration And Payment Of Estimated Tax
            • Article 9 Procedure And Administration
            • Article 10 Penalties And Interest
            • Article 11 Liens And Jeopardy Assessment
            • Article 12 Judicial Review
            • Article 13 Crimes
            • Article 14 Miscellaneous Provisions
            • Article 15 Definitions And Rules Of Interpretation
            • Article 16 Severability
            • Article 17 Effective Date
          • Act 10. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY TAX CREDIT ACT
          • Act 11. An Act concerning business incentives.
          • Act 15. (Repealed eff. 1-1-08.) FILM PRODUCTION SERVICES TAX CREDIT ACT
          • Act 16 FILM PRODUCTION SERVICES TAX CREDIT ACT OF 2008
          • Act 17 LIVE THEATER PRODUCTION TAX CREDIT ACT
            • Article 10 Live Theater Production Tax Credit Act.
          • Act 20. TAX SHELTER VOLUNTARY COMPLIANCE LAW
          • Act 25 SMALL BUSINESS JOB CREATION TAX CREDIT ACT
          • Act 30 HISTORIC PRESERVATION TAX CREDIT PILOT PROGRAM ACT
          • Act 140. HOME RULE CIGARETTE TAX RESTRICTION ACT
          • Act 143. TOBACCO PRODUCTS TAX ACT OF 1995
          • Act 165. GOVERNMENTAL TAX REFORM VALIDATION ACT
          • Act 200. PROPERTY TAX CODE
            • Title 6 Levy And Extension
              • Article 18 Levy And Extension Process
                • Division 2.1 Cook County Truth In Taxation
            • Title 7 Tax Collection
              • Article 21 Due Dates, Delinquencies, And Enforcement Of Payments
                • Division 2 Enforcement Actions
                • Division 3 Notice And Publication Provisions
                • Division 3.5 Judgments And Sales
                • Division 4 Annual Tax Sale Procedure
                • Division 5 Scavenger Sales; Procedures
                • Division 6 Indemnity Fund; Sales In Error
                • Division 7 Redemption Procedures And Notice Requirements
                • Division 8 Other Procedures
              • Article 22 Tax Deeds And Procedures
          • Act 520. CANNABIS AND CONTROLLED SUBSTANCES TAX ACT
          • Act 635. TELECOMMUNICATIONS MUNICIPAL INFRASTRUCTURE MAINTENANCE FEE ACT.
          • Act 638. MOBILE TELECOMMUNICATIONS SOURCING CONFORMITY ACT
          • Act 705. TAX COLLECTION SUIT ACT
          • Act 710. UNCOLLECTABLE TAX ACT
          • Act 717 RECIPROCAL TAX COLLECTION ACT
          • Act 720. LOCAL TAX COLLECTION ACT
          • Act 730. FEDERAL EXCISE TAX REFUND ACT
          • Act 735. UNIFORM PENALTY AND INTEREST ACT
          • Act 745. TAX DELINQUENCY AMNESTY ACT
          • Act 805. GLENVIEW NAVAL AIR STATION TAX EXEMPTION ACT
          • Act 810. GREAT LAKES NAVAL STATION TAX EXEMPTION ACT
          • Act 815. POSTAGE STAMP VENDING MACHINES ACT
          • Act 820. STOCK, COMMODITY, OR OPTIONS TRANSACTION TAX EXEMPTION ACT
          • Act 1005 (Repealed eff. 8-28-2012.) ILLINOIS INDEPENDENT TAX TRIBUNAL ACT.
        • Chapter 45 INTERSTATE COMPACTS
          • Act 35. QUAD CITIES INTERSTATE METROPOLITAN AUTHORITY ACT
          • Act 160. INTERSTATE INSURANCE RECEIVERSHIP COMPACT ACT
        • Chapter 50 LOCAL GOVERNMENT
          • Act 45. LOCAL GOVERNMENT TAXPAYERS' BILL OF RIGHTS ACT
          • Act 750. EMERGENCY TELEPHONE SYSTEM ACT
        • Chapter 55 COUNTIES
          • Act 5. COUNTIES CODE
            • Article 1 General Provisions
              • Division 1-6 Actions
            • Article 3 Officers and Employees
              • Division 3-10 Treasurer
            • Article 5 Powers And Duties Of County Boards
              • Division 5-1 In General
              • Division 5-2 Excess Taxes
              • Division 5-26 Monuments In Honor Of Soldiers And Sailors
              • Division 5-30 County Historic Preservation
          • Act 85. COUNTY ECONOMIC DEVELOPMENT PROJECT AREA PROPERTY TAX ALLOCATION ACT
        • Chapter 60 TOWNSHIPS
          • Act 1. TOWNSHIP CODE
            • Article 235 Township Taxes
        • Chapter 65 MUNICIPALITIES
          • Act 5. ILLINOIS MUNICIPAL CODE
            • Article 8 Finance
              • Division 3 Levy And Collection Of Taxes
              • Division 11 Certain Revenue Taxes
          • Act 80. MUNICIPAL TAX COMPLIANCE ACT
          • Act 115. RIVER EDGE REDEVELOPMENT ZONE ACT
        • Chapter 70 SPECIAL DISTRICTS
          • Act 504. CENTRAL ILLINOIS ECONOMIC DEVELOPMENT AUTHORITY ACT
          • Act 518. SOUTHEASTERN ILLINOIS ECONOMIC DEVELOPMENT AUTHORITY ACT
          • Act 519 SOUTHERN ILLINOIS ECONOMIC DEVELOPMENT AUTHORITY ACT
        • Chapter 105 SCHOOLS COMMON SCHOOLS
          • Act 5 SCHOOL CODE
            • Article 1E Downstate School Finance Authority
            • Article 34 Cities Of Over 500,000 Inhabitants-Board Of Education
        • Chapter 110 HIGHER EDUCATION
          • Act 920 BACCALAUREATE SAVINGS ACT
        • Chapter 215 INSURANCE
          • Act 5. ILLINOIS INSURANCE CODE
            • Article I. Short Title, Definitions And Classifications
            • Article II. Domestic Stock Companies
            • Article VII. Unauthorized Companies
            • Article VIIC. Domestic Captive Insurance Companies
            • Article VIID. Nonprofit Risk Organizations
            • Article XXIV. Director Of Insurance, Hearings And Review
            • Article XXV. Fees, Charges And Taxes
            • Article XXVIII Final Provisions
            • Article XXXIII 1/2. Life And Health Insurance Guaranty Association
            • Article XXXIV. Illinois Insurance Guaranty Fund
          • Act 125 HEALTH MAINTENANCE ORGANIZATION ACT
            • Article V General Provisions
        • Chapter 220 UTILITIES
          • Act 5. PUBLIC UTILITIES ACT
            • Article VIII. Service Obligations And Conditions
        • Chapter 225 PROFESSIONS AND OCCUPATIONS
          • Act 411 (Repealed eff. 2-6-2012.) CEMETERY OVERSIGHT ACT
            • Article 15 (Repealed eff. 2-6-2012.) Trust Funds
            • Article 22 (Repealed eff. 2-6-2012.) Cemetery Associations
        • Chapter 235 LIQUOR
          • Act 5. LIQUOR CONTROL ACT OF 1934
            • Article VIII. Taxation Of Liquor
        • Chapter 305 PUBLIC AID
          • Act 5 ILLINOIS PUBLIC AID CODE
            • Article V-A. Hospital Provider Funding
        • Chapter 415 ENVIRONMENTAL SAFETY
          • Act 5. ENVIRONMENTAL PROTECTION ACT
            • Title XVII Site Remediation Program
        • Chapter 425 FIRE SAFETY
          • Act 25. FIRE INVESTIGATION ACT
        • Chapter 625 VEHICLES
          • Act 30. RIDESHARING ARRANGEMENTS ACT
        • Chapter 720 CRIMINAL OFFENSES
          • Act 140. TAXPREPARER DISCLOSURE OF INFORMATION ACT
        • Chapter 735 CIVIL PROCEDURE
          • Act 5. CODE OF CIVIL PROCEDURE
            • Article I. General Provisions
            • Article II Civil Practice
            • Article III. Administrative Review
        • Chapter 760 TRUSTS AND FIDUCIARIES
          • Act 100 CEMETERY CARE ACT
        • Chapter 805 BUSINESS ORGANIZATIONS
          • Act 5. BUSINESS CORPORATION ACT OF 1983
            • Article 1. General Provisions
            • Article 2. Formation Of Corporations
            • Article 3. Purposes And Powers
            • Article 4. Name
            • Article 5. Office And Agent
            • Article 6. Shares
            • Article 9. Distributions
            • Article 10. Amendments
            • Article 11. Merger And Consolidation-Dissenters' Rights
            • Article 12. Dissolution And Remedies
            • Article 13. Foreign Corporations
            • Article 14 Reports
            • Article 15. Fees, Franchise Taxes And Charges
            • Article 16. Penalties
            • Article 17. Repealer
          • Act 8 FRANCHISE TAX AND LICENSE FEE AMNESTY ACT OF 2007
          • Act 10 PROFESSIONAL SERVICE CORPORATION ACT
          • Act 105 GENERAL NOT FOR PROFIT CORPORATION ACT OF 1986
            • Article 5 Office and Agent
          • Act 180. LIMITED LIABILITY COMPANY ACT
            • Article 1. General Provisions
            • Article 5. Organization
            • Article 10. Members
            • Article 13. Relations Of Members And Managers To Persons Dealing With Limited Liability Company
            • Article 15. Management
            • Article 20. Finance
            • Article 25. Distributions
            • Article 30. Assignment Of Membership Interests
            • Article 35. Dissolution And Dissociation
            • Article 37 Conversions, mergers, and series
            • Article 40. Derivative Actions
            • Article 45. Foreign Limited Liability Companies
            • Article 50. Fees And Other Matters
            • Article 55. Miscellaneous
            • Article 60. Effective Date
          • Act 205 (Repealed eff. 1-1-08.) UNIFORM PARTNERSHIP ACT
            • Part I. (Repealed eff. 1-1-08.) Preliminary Provisions
            • Part II. (Repealed eff. 1-1-08.) Nature Of A Partnership
            • Part III. (Repealed eff. 1-1-08.) Relations Of Partners To Persons Dealing With The Partnership
            • Part VII. (Repealed eff. 1-1-08.) Applicability; Repeal
          • Act 206 UNIFORM PARTNERSHIP ACT (1997)
            • Article 1. General Provisions
            • Article 2. Nature Of Partnership
            • Article 3. Relations Of Partners To Persons Dealing With Partnership
            • Article 10. Limited Liability Partnership
            • Article 11. Foreign Limited Liability Partnership
            • Article 12. Miscellaneous Provisions
          • Act 210 (Repealed eff. 1-1-08.) UNIFORM LIMITED PARTNERSHIP ACT
            • Article 1. (Repealed eff. 1-1-08.) General Provisions
            • Article 9. (Repealed eff. 1-1-08.) Foreign Limited Partnerships
          • Act 215 UNIFORM LIMITED PARTNERSHIP ACT (2001)
            • Article 1. General Provisions
            • Article 2. Formation; Certificate Of Limited Partnership And Other Filings
            • Article 3 Limited Partners
            • Article 13. Fees And Other Matters
            • Article 14. Repeal And Effective Date
          • Act 410 UNIFORM PRESERVATION OF PRIVATE BUSINESS RECORDS ACT
      • Municipal Code of Chicago
        • Title 3 REVENUE AND FINANCE
          • Chapter 3-4 UNIFORM REVENUE PROCEDURES
          • Chapter 3-16 CHICAGO BOAT MOORING TAX
          • Chapter 3-30 CHICAGO RESTAURANT AND OTHER PLACES FOR EATING TAX ORDINANCE
          • Chapter 3-33 CHICAGO REAL PROPERTY TRANSFER TAX
          • Chapter 3-40 OCCUPATION TAXES
          • Chapter 3-41 CHICAGO GAS USE TAX
          • Chapter 3-46 CHICAGO GROUND TRANSPORTATION TAX
          • Chapter 3-53 ELECTRICITY USE TAX
          • Chapter 3-54 CHICAGO ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE ORDINANCE
          • Chapter 3-56 WHEEL TAX LICENSES
          • Chapter 3-60 MUNICIPAL AUTOMOBILE RENTING USE TAX
          • Chapter 3-64 EMERGENCY TELEPHONE SYSTEM
          • Chapter 3-70 CHICAGO TELECOMMUNICATION TAX
          • Chapter 3-75 (REPEALED) TELECOMMUNICATIONS INFRASTRUCTURE MAINTENANCE FEE
          • Chapter 3-92 CHICAGO PROPERTY TAX LIMITATION
        • Title 4 BUSINESS OCCUPATIONS AND CONSUMER PROTECTION
          • Chapter 4-156 AMUSEMENTS
        • Title 7 HEALTH AND SAFETY
          • Chapter 7-50 WIRELESS COMMUNICATION
        • Title 16 LAND USE
          • Chapter 16-12 ENTERPRISE ZONES
      • Cook County Code of Ordinances
        • Chapter 34 FINANCE
          • Article III UNIFORM PENALTIES, INTEREST AND PROCEDURES
        • Chapter 74 TAXATION
          • Article I IN GENERAL
          • Article II REAL PROPERTY TAXATION
          • Article III REAL ESTATE TRANSFER TAX
          • Article IV RETAILERS' OCCUPATION TAX
          • Article V SERVICE OCCUPATION TAX
          • Article VI SALES OF NEW MOTOR VEHICLES AND TRAILERS TAX
          • Article VII USE TAX
          • Article VIII LEASING OCCUPATION TAX
          • Article IX ALCOHOLIC BEVERAGE TAX
          • Article X AMUSEMENT TAX
          • Article XI TOBACCO TAX
          • Article XII GASOLINE AND DIESEL FUEL TAX
          • Article XIII PARKING LOT AND GARAGE OPERATIONS TAX
          • Article XIV WHEEL TAX
          • Article XV RETAIL ECONOMIC DEVELOPMENT INCENTIVES
          • Article XVII COOK COUNTY USE TAX ON NON-RETAILER TRANSFERS OF MOTOR VEHICLES
    • Regulations
      • Ill. Admin. Code
        • Title 2 GOVERNMENTAL ORGANIZATION
          • Part 1200 PUBLIC INFORMATION, RULEMAKING AND ORGANIZATION
            • Subpart A Public Information
            • Subpart B Rulemaking
            • Subpart C Organization
          • Part 1201 FREEDOM OF INFORMATION
            • Subpart A Summary and Purpose
            • Subpart B PROCEDURES FOR REQUESTING PUBLIC RECORDS
            • Subpart C PROCEDURES FOR DEPARTMENT RESPONSE TO REQUESTS FOR PUBLIC RECORDS
            • Subpart D PROCEDURES FOR APPEAL OF A DENIAL
            • Subpart E PROCEDURES FOR PROVIDING PUBLIC RECORDS TO REQUESTORS
        • Title 11 ALCOHOL, HORSE RACING, AND LOTTERY
          • Part 1770 LOTTERY (GENERAL)
        • Title 14 COMMERCE
          • Part 150 BUSINESS CORPORATION ACT
            • Subpart A Hearing Procedures
            • Subpart B Sale And Release Of Information
            • Subpart C Refunds, Corrections, And Errors
            • Subpart E Service Of Process On The Secretary Of State
            • Subpart F Fees, Franchise Tax And License Fees: Annual Report
          • Part 520 ENTERPRISE ZONE PROGRAM
            • Subpart A Enterprise Zones In Illinois
            • Subpart B Enterprise Zone: Application For Certification
            • Subpart C Enterprise Zone: Amendment And Decertification
            • Subpart D Enterprise Zone: Local Responsibilities
            • Subpart E Enterprise Zone: Designated Zone Organizations
            • Subpart F High Impact Businesses In Illinois
            • Subpart G Tax Incentives For Enterprise Zones And High Impact Businesses
            • Subpart H Investment Tax Credit
            • Subpart I Utility Tax Exemption
            • Subpart J Machinery And Equipment/Pollution Control Facilities Sales Tax Exemption
            • Subpart k Building Material Sales Tax Exemption
            • Subpart L Jobs Tax Credit
            • Subpart M Dividend Income Deduction
            • Subpart N Interest Income Deduction For Financial Institutions
            • Subpart O Telecommunications Excise Tax Exemption On Originating Calls
            • Part P High Impact Service Facility Machinery And Equipment Sales Tax Exemption
          • Part 524 RIVER EDGE REDEVELOPMENT ZONE PROGRAM
            • Subpart A River Edge Redevelopment Zones In Illinois
            • Subpart B Application For Certification
            • Subpart C Amendment And Decertification
            • Subpart D Local Responsibilities
            • Subpart E Designated Zone Organizations
            • Subpart F Tax Incentives
            • Subpart G River Edge Redevelopment Grant Program
          • Part 527 ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY PROGRAM (EDGE)
          • Part 528 ILLINOIS FILM PRODUCTION SERVICES TAX CREDIT PROGRAM
          • Part 529 SMALL BUSINESS JOB CREATION TAX CREDIT ACT
          • Part 531 ANGEL INVESTMENT CREDIT PROGRAM
        • Title 47 HOUSING AND COMMUNITY DEVELOPMENT
          • Chapter II ILLINOIS HOUSING DEVELOPMENT AUTHORITY
            • Part 355 ILLINOIS AFFORDABLE HOUSING TAX CREDIT PROGRAM
              • Subpart A General Rules
              • Subpart B Affordable Housing Tax Credit Allocations
              • Subpart C Donations
              • Subpart D Projects
              • Subpart E Compliance Monitoring
              • Subpart F Reports
        • Title 50 INSURANCE
          • Part 2510 ANNUAL PRIVILEGE TAX
          • Part 2515 ANNUAL RETALIATORY TAX
          • Part 2525 OVERPAYMENTS, REFUNDS, AMENDMENTS AND PENALTIES
        • Title 86 REVENUE
          • Part 100 INCOME TAX REGULATIONS
            • Subpart A Tax Imposed
            • Subpart B Credits
            • Subpart C Net Operating Losses Of Unitary Business Groups Occurring Prior To December 31, 1986
            • Subpart D Illinois Net Loss Deductions For Losses Occurring On Or After December 31, 1986
            • Subpart E Additions To And Subtractions From Taxable Income Of Individuals, Corporations, Trusts And Estates And Partnerships
            • Subpart F Base Income Of Individuals
            • Subpart G Base Income Of Trusts And Estates
            • Subpart H General Rules Of Allocation And Apportionment Of Base Income
            • Subpart I Compensation
            • Subpart K Non-Business Income Of Persons Other Than Residents
            • Subpart L Business Income Of Persons Other Than Residents
            • Subpart M Accounting
            • Subpart N Time And Place For Filing Returns
            • Subpart O Composite Returns
            • Subpart P Combined Returns
            • Subpart Q Requirement And Amount Of Withholding
            • Subpart R Amount Exempt From Withholding
            • Subpart S Information Statement
            • Subpart T Employer's Return And Payment Of Tax Withheld
            • Subpart U Estimated Tax Payments
            • Subpart U Collection Authority
            • Subpart V Notice and Demand
            • Subpart W Assessment
            • Subpart X Deficiencies And Overpayments
            • Subpart Y Credits And Refunds
            • Subpart Z Investigations And Hearings
            • Subpart AA Judicial Review
            • Subpart BB Definitions
            • Subpart CC Letter Ruling Procedures
            • Subpart DD Miscellaneous
          • Part 105 ELECTRONIC FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
            • Subpart A Electronic Returns
            • Subpart B Electronic Filing Participants
            • Subpart C Applications
            • Subpart D Acceptance Process
            • Subpart E Illinois Individual Income Tax Electronic Filing Declaration
            • Subpart F Balance Due Returns And Direct Deposit Of Refunds
            • Subpart G Information Electronic Filers Must Provide To The Taxpayer
            • Subpart H Transmission Procedures
            • Subpart I Advertising Standards
            • Subpart J Monitoring And Suspension
          • Part 106 INTERNET FILING OF ILLINOIS INDIVIDUAL INCOME TAX RETURNS
            • Subpart A Internet Returns
            • Subpart B Internet Filing Participants
            • Subpart C Balance Due Returns And Direct Deposit Of Refunds
            • Subpart D Transmission Procedures
          • Part 130 RETAILERS' OCCUPATION TAX
            • Subpart S Specific Applications
            • Subpart T Direct Payment Program
          • Part 150 USE TAX
            • Subpart M CLAIMS TO RECOVER ERRONEOUSLY PAID TAX
          • Part 200 PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE ILLINOIS DEPARTMENT OF REVENUE
          • Part 205 TAXPAYER RIGHTS
          • Part 215 INFORMAL CONFERENCE BOARD
          • Part 220 COUNTY RETAILERS' OCCUPATION TAX REGULATIONS
          • Part 230 HOME RULE COUNTY SERVICE OCCUPATION TAX
          • Part 370 METRO EAST MASS TRANSIT DISTRICT—RETAILERS' OCCUPATION TAX
          • Part 380 METRO EAST MASS TRANSIT DISTRICT—SERVICE OCCUPATION TAX
          • Part 390 METRO EAST MASS TRANSIT DISTRICT—USE TAX
          • Part 520 AMNESTY REGULATIONS
          • Part 521 AMNESTY REGULATIONS
          • Part 525 TAX INCREMENT ALLOCATION FINANCING
          • Part 535 NURSING HOME GRANT ASSISTANCE ACT
          • Part 630 COUNTY WATER COMMISSION RETAILERS' OCCUPATION TAX
          • Part 640 COUNTY WATER COMMISSION SERVICE OCCUPATION TAX
          • Part 650 COUNTY WATER COMMISSION USE TAX
          • Part 660 TOBACCO PRODUCTS TAX ACT OF 1995
          • Part 670 SPECIAL COUNTY RETAILERS' OCCUPATION TAX FOR PUBLIC SAFETY
          • Part 680 SPECIAL COUNTY SERVICE OCCUPATION TAX FOR PUBLIC SAFETY
          • Part 691 SALEM CIVIC CENTER SERVICE OCCUPATION TAX.
          • Part 692 SALEM CIVIC CENTER USE TAX.
          • Part 695 COUNTY MOTOR FUEL TAX
          • Part 700 UNIFORM PENALTY AND INTEREST ACT
            • Subpart A Scope And Application Of The Act
            • Subpart B Interest
            • Subpart C Penalties
            • Subpart D Reasonable Cause
            • Subpart E Payment Application
          • Part 710 PUBLIC LIST OF DELINQUENT TAXPAYERS
          • Part 750 PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER
          • Part 760 ELECTRONIC FILING OF RETURNS OR OTHER DOCUMENTS
          • Part 770 VOLUNTARY TELEFILE PROGRAM
          • Part 800 GENERAL RULES FOR ALL TAXES
          • Part 1910 PRACTICE AND PROCEDURE FOR HEARINGS BEFORE THE PROPERTY TAX APPEAL BOARD
          • Part 2000 ILLINOIS ESTATE AND GENERATION-SKIPPING TRANSFER TAX ACT
          • Part 3000 RIVERBOAT GAMBLING
            • Subpart A General Provisions
            • Subpart B Licenses
            • Subpart C Owner's Internal Control System
            • Subpart D Hearings On Notice Of Denial, Restriction Of License, Placement On Board Exclusion List Or Removal From Board Exclusion List Or Self-Exclusion List
            • Subpart E Cruising
            • Subpart F Conduct Of Gaming
            • Subpart G Exclusion Of Persons
            • Subpart H Surveillance And Security
            • Subpart I Liquor Licenses
            • Subpart J Accounting Records And Procedures
            • Subpart K Seizure And Disciplinary Hearings
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Indiana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM FEDERAL TAXABLE INCOME
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS.
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—GROSS INCOME
        • RATES OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
        • UTILITY RECEIPTS TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
      • Financial Institutions
        • FINANCIAL INSTITUTIONS—BANK TAX
        • FINANCIAL INSTITUTIONS—SAVINGS AND LOAN ASSOCIATION TAX.—
        • FINANCIAL INSTITUTIONS—PRODUCTION CREDIT ASSOCIATION TAX.—
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—GROSS INCOME
        • RATES OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
        • UTILITY RECEIPTS TAX
      • Financial Institutions
        • FINANCIAL INSTITUTIONS—BANK TAX
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of Ind.
        • Article IV LEGISLATIVE
        • Article X FINANCE
      • Ind. Code
        • Title 1 GENERAL PROVISIONS
          • Article 1 LAWS GOVERNING THE STATE
            • Chapter 1 Implementary Provisions For The Indiana Code
            • Chapter 3 Proclamation Date; Effective Dates Of Session Laws
            • Chapter 7 Interpretation Of Registered Mail As Certified Mail
        • Title 2 GENERAL ASSEMBLY
          • Article 2.1 LEGISLATIVE SESSIONS AND PROCEDURES
            • Chapter 1 Legislative Sessions And Procedures Law Of 1971
        • Title 4 STATE OFFICES AND ADMINISTRATION
          • Article 4 LIEUTENANT GOVERNOR; DEPARTMENT OF COMMERCE
            • Chapter 6.1 (Repealed) Enterprise Zones
            • Chapter 28 Individual Development Accounts
          • Article 10 STATE FUNDS GENERALLY
            • Chapter 22 Use of Excess Reserves
          • Article 22 ADMINISTRATIVE RULES AND PROCEDURES
            • Chapter 2 Adoption Of Administrative Rules
            • Chapter 7 Codification, Distribution, And Publication Of Rules And Other Agency Statements
            • Chapter 8 Publication Of Indiana Register And Indiana Administrative Code
          • Article 30 INDIANA STATE LOTTERY
            • Chapter 18 State Preemption; Exemption From Taxation
          • Article 31 PARI-MUTUEL WAGERING ON HORSE RACES
            • Chapter 9 Taxation And Distribution Of Pari-Mutuel Revenues
          • Article 32.2 CHARITY GAMING
            • Chapter 3 Powers And Duties Of The Commission
          • Article 33 RIVERBOAT GAMBLING
            • Chapter 1 General Provisions
            • Chapter 2 Definitions
            • Chapter 12 Admission Taxes
        • Title 5 STATE AND LOCAL ADMINISTRATION
          • Article 27 ELECTRONIC PAYMENTS TO GOVERNMENTAL BODIES
            • Chapter 1 Applicability
            • Chapter 2 Definitions
            • Chapter 3 Electronic Payment
          • Article 28 INDIANA ECONOMIC DEVELOPMENT CORPORATION
            • Chapter 2 Definitions
            • Chapter 3 Indiana Economic Development Corporation
            • Chapter 6 Duties
            • Chapter 9 Industrial Development Program And Fund
            • Chapter 15 Enterprise Zones
        • Title 6 TAXATION
          • Article 1.1 PROPERTY TAXES
            • Chapter 4 Procedures For Real Property Assessment
            • Chapter 6.8 Assessment Of Cemetery Land
            • Chapter 12.1 Deduction For Rehabilitation Or Redevelopment Of Real Property In Economic Revitalization Areas
            • Chapter 17 Procedures For Fixing And Reviewing Budgets, Tax Rates, And Tax Levies
            • Chapter 20.8 (Repealed eff. 1-1-08.) Enterprise Zone Inventory Credit
            • Chapter 21.7 (Repealed eff. 1-1-09.) Emergency Property Tax Shortfall Loans
            • Chapter 22 General Procedures For Property Tax Collection
            • Chapter 24 Sale Of Real Property When Taxes Or Special Assessments Become Delinquent
            • Chapter 33.5 Department Of Local Government Finance Division Of Data Analysis
            • Chapter 35.2 Training Of Assessing Officials
            • Chapter 35.5 Assessor-Appraiser Examination And Certification
            • Chapter 43 Economic Development Incentive Accountability
          • Article 1.5 INDIANA BOARD OF TAX REVIEW
            • Chapter 1 Definitions
            • Chapter 2 Establishment Of Board
            • Chapter 3 Employees
            • Chapter 4 Appeals Of Determinations By Assessing Officials
            • Chapter 5 Appeals Of Final Determinations By The Department Of Local Government Finance
            • Chapter 6 Adoption Of Rules
          • Article 2.1 GROSS INCOME TAX
            • Chapter 1 Definitions And Rules Of Construction
            • Chapter 2 Imposition
            • Chapter 3 Exemptions
            • Chapter 4 Deductions
            • Chapter 4.5 National Banking And Savings And Loan Association Credit
            • Chapter 5 Returns
            • Chapter 6 Withholding
            • Chapter 7 Penalties
            • Chapter 8 Miscellaneous
          • Article 2.3 UTILITY RECEIPTS TAX
            • Chapter 1 Definitions And Rules Of Construction
            • Chapter 2 Imposition
            • Chapter 3 Classification Of Receipts As Gross Receipts
            • Chapter 4 Exemptions
            • Chapter 5 Deductions
            • Chapter 5.5 Utility Services Use Tax
            • Chapter 6 Returns
            • Chapter 7 Penalties
            • Chapter 8 Miscellaneous
          • Article 3 OTHER STATE INCOME TAXES
            • Chapter 1 Definitions
            • Chapter 2 Imposition Of Tax And Deductions
            • Chapter 2.5 Earned Income Tax Deduction For Taxpayers With Dependent Children
            • Chapter 3 Credits
            • Chapter 4 Returns And Remittances
            • Chapter 5 Reciprocity
            • Chapter 6 Penalties And Administration
            • Chapter 7 Miscellaneous
            • Chapter 8 Supplemental Corporate Net Income Tax
            • Chapter 8.1 Supplemental Net Income Tax Filings
          • Article 3.1 STATE TAX LIABILITY CREDITS
            • Chapter 1 Definitions; Priority Of Credits
            • Chapter 2 Teacher Summer Employment Credits
            • Chapter 3 Credit For Donations Of High Technology Equipment To Schools
            • Chapter 4 Research Expense Credits
            • Chapter 5 Investment Credits
            • Chapter 6 Prison Investment Credits
            • Chapter 7 Enterprise Zone Loan Interest Credit
            • Chapter 8 Energy Systems Credit
            • Chapter 9 Neighborhood Assistance Credits
            • Chapter 10 Enterprise Zone Investment Cost Credit
            • Chapter 11 Industrial Recovery Tax Credit
            • Chapter 11.5 Military Base Recovery Tax Credit
            • Chapter 11.6 Military Base Investment Cost Credit
            • Chapter 13 Economic Development For A Growing Economy Tax Credit
            • Chapter 13.5 Capital Investment Tax Credit
            • Chapter 14 Maternity Home Tax Credit
            • Chapter 15 Tax Credit For Computer Equipment Donations
            • Chapter 16 Historic Rehabilitation Credit
            • Chapter 17 Indiana Riverboat Building Credit
            • Chapter 18 Individual Development Account Tax Credit
            • Chapter 19 Community Revitalization Enhancement District Tax Credit
            • Chapter 20 Income Tax Credit For Property Taxes Paid On Homesteads
            • Chapter 22.2 Rerefined Lubrication Oil Facility Credit
            • Chapter 23 Voluntary Remediation Tax Credit
            • Chapter 23.8 Credit For Property Taxes Paid On Business Personal Property
            • Chapter 24 Venture Capital Investment Tax Credit
            • Chapter 26 Hoosier Business Investment Tax Credit
            • Chapter 27 Blended Biodiesel Tax Credits
            • Chapter 28 Ethanol Production Tax Credit
            • Chapter 29 Coal Gasification Technology Investment Tax Credit
            • Chapter 30 Headquarters Relocation Tax Credit
            • Chapter 30.5 School Scholarship Tax Credit
            • Chapter 31 Credit For Offering Health Benefit Plans
            • Chapter 31.2 Small Employer Qualified Wellness Program Tax Credit
            • Chapter 31.5 Energy Savings Tax Credit [Eff. 1-1-08.]
            • Chapter 31.9 Hoosier Alternative Fuel Vehicle Manufacturer Tax Credit
            • Chapter 32 Media Production Expenditure Tax Credit.
            • Chapter 33 New Employer Tax Credit
            • Chapter 34.6 Tax Credit for Natural Gas Powered Vehicles
          • Article 3.5 LOCAL TAXATION
            • Chapter 0.7 Status of Certain Property Tax Credits
            • Chapter 0.8 Adoption of Certain Ordinances Relating to a County Adjusted Gross Income Tax or a County Option Income Tax
            • Chapter 1.1 County Adjusted Gross Income Tax
            • Chapter 3 Occupation Income Tax
            • Chapter 6 County Option Income Tax
            • Chapter 7 County Economic Development Income Tax
            • Chapter 8.5 City Option Hospital Income Tax
            • Chapter 9 Local Option Hiring Incentive
          • Article 5 FINANCIAL INSTITUTION TAXES
            • Chapter 10 Bank Tax
            • Chapter 11 Savings And Loan Association Tax
            • Chapter 12 Production Credit Association Tax
          • Article 5.5 TAXATION OF FINANCIAL INSTITUTIONS
            • Chapter 1 Definitions
            • Chapter 2 Imposition Of Tax
            • Chapter 3 Business Transaction Rules
            • Chapter 4 Rules For Attributing Receipts
            • Chapter 5 Alternative Calculations; Combined Returns
            • Chapter 6 Returns
            • Chapter 7 Penalties
            • Chapter 8 Financial Institutions Tax Fund
            • Chapter 9 Miscellaneous
          • Article 6 MOTOR FUEL AND VEHICLE EXCISE TAXES
            • Chapter 6.5 Aircraft License Excise Tax
            • Chapter 6.6 Hazardous Waste Disposal Tax
            • Chapter 9.7 Marion County Supplemental Auto Rental Excise Tax
            • Chapter 10 Local Emergency Planning And Right To Know Fund
          • Article 7 TOBACCO TAXES
            • Chapter 1 Cigarette Tax
          • Article 8 MISCELLANEOUS
            • Chapter 5 Exemption Of Proceeds And Interest On Municipal Bonds From All Taxes
            • Chapter 8 Reciprocal Full Faith And Credit Taxation Act
            • Chapter 11 Employee Medical Care Savings Account Plans
            • Chapter 12 Eligible Event; Exemption From Taxation
          • Article 8.1 DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
            • Chapter 1 Definitions And Applicability
            • Chapter 2 Department Organization
            • Chapter 3 Duties, Powers, And Responsibilities
            • Chapter 4 Divisions Of The Department
            • Chapter 5 Assessment Of Taxes
            • Chapter 6 Filing And Due Dates
            • Chapter 7 Confidentiality
            • Chapter 8 Collection
            • Chapter 9 Refunds
            • Chapter 9.5 Set Off Of Refunds
            • Chapter 10 Penalties And Interest
            • Chapter 11 Transition
            • Chapter 12 Taxpayer Education And Information Program
            • Chapter 14 Annual Public Hearing And Department Report
          • Article 9 INNKEEPERS TAXES; OTHER LOCAL TAXES
            • Chapter 1 St. Joseph County Innkeeper's Tax
            • Chapter 2 Lake County Innkeeper's Tax
            • Chapter 2.5 Vanderburgh County Innkeeper's Tax
            • Chapter 3 Floyd/Clark County Innkeeper's Tax
            • Chapter 4 Monroe County Innkeeper's Tax
            • Chapter 5 Knox County Innkeeper's Tax
            • Chapter 6 Laporte County Innkeeper's Tax
            • Chapter 7 Tippecanoe County Innkeeper's Tax
            • Chapter 10 Wayne County Innkeeper's Tax
            • Chapter 11 Vigo County Innkeeper's Tax
            • Chapter 14 Brown County Innkeeper's Tax
            • Chapter 15 Jefferson County Innkeeper's Tax
            • Chapter 16 Howard County Innkeeper's Tax
            • Chapter 17 Madison County Innkeeper's Tax
            • Chapter 18 Uniform County Innkeeper's Tax
            • Chapter 21 Delaware County Food And Beverage Tax
            • Chapter 29 Innkeeper's Tax Administration
        • Title 7.1 ALCOHOL AND TOBACCO
          • Article 4 REVENUE AND TAXES
            • Chapter 2 Beer Excise Tax
            • Chapter 7 Liquor Excise Tax
            • Chapter 5 Malt Excise Tax
        • Title 8 UTILITIES AND TRANSPORTATION
          • Article 15 TOLL ROADS
            • Chapter 3 Tollways
          • Article 15.5 PUBLIC-PRIVATE AGREEMENTS FOR TOLL ROAD PROJECTS
            • Chapter 8 Taxation Of Operators
        • Title 12 HUMAN SERVICES
          • Article 16 PAYMENT FOR HEALTH SERVICES OTHER THAN MEDICAID
            • Chapter 14 Hospital Care For The Indigent; Property Tax Levy And Funds
          • Article 20 TOWNSHIP ASSISTANCE
            • Chapter 25 Township Assistance In Distressed Townships
        • Title 13 ENVIRONMENTAL LAW
          • Article 20 SOLID WASTE MANAGEMENT
            • Chapter 22 State Solid Waste Management Fees; State Solid Waste Management Fund
          • Article 25 HAZARDOUS SUBSTANCES
            • Chapter 5 Voluntary Remediation Of Hazardous Substances And Petroleum
        • Title 20 EDUCATION
          • Article 40 GOVERNMENT FUNDS AND ACCOUNTS
            • Chapter 8 Capital Projects Fund
        • Title 21 EDUCATION FINANCE
          • Article 3 STATE AID TO ELEMENTARY AND SECONDARY SCHOOLS
            • Chapter 1.7 State Tuition Support
          • Article 34 STATE EDUCATIONAL INSTITUTIONS: ACQUISITION AND IMPROVEMENT OF BUILDING FACILITIES AND EQUIPMENT; BONDS
            • Chapter 8 Bonds: Liability For Debt; Tax Exempt Status; Eligibility As Investments
          • Article 35 STATE EDUCATIONAL INSTITUTIONS: REVENUE BONDS AND OTHER FINANCING ARRANGEMENTS
            • Chapter 2 Construction And Operation Of Fieldhouses, Gymnasiums, Student Unions, And Halls Of Music; Revenue Bonds
            • Chapter 3 Acquisition Of Certain Support Facilities And Research Facilities; Revenue Bonds
        • Title 23 BUSINESS AND OTHER ASSOCIATIONS
          • Article 4 PARTNERSHIPS
            • Chapter 1 Uniform Partnership Act
          • Article 18 LIMITED LIABILITY COMPANIES
            • Chapter 1 Definitions
            • Chapter 2 Organization And Powers
            • Chapter 3 Relations Of Members And Managers To Persons Dealing With A Limited Liability Company
            • Chapter 4 Rights And Duties Of Members And Managers
            • Chapter 5 Finance
            • Chapter 6 Membership
            • Chapter 7 Merger
            • Chapter 8 Suits By And Against A Limited Liability Company
            • Chapter 9 Voluntary Dissolution
            • Chapter 10 Administrative Dissolution
            • Chapter 11 Foreign Limited Liability Companies
            • Chapter 12 Filing Requirements, Fees, And Other Administrative Provisions
            • Chapter 13 Applicability Of Other Provisions
        • Title 26 COMMERCIAL LAW
          • Article 2 COMMERCIAL TRANSACTIONS
            • Chapter 8 Uniform Electronic Transactions Act
        • Title 27 INSURANCE
          • Article 1 DEPARTMENT OF INSURANCE
            • Chapter 2 Application Of Article; Definitions
            • Chapter 6 Formation Of Domestic Companies
            • Chapter 6.5 Redomestication Of Insurers
            • Chapter 7 General Corporate Powers And Responsibilities Of Insurance Companies
            • Chapter 15.8 Surplus Lines Producers
            • Chapter 18 Additional Provisions Pertaining To Foreign And Alien Companies
            • Chapter 20 Additional Provisions Pertaining To All Insurance Companies
          • Article 6 REINSURANCE; INTERINSURANCE; RECIPROCAL INSURANCE
            • Chapter 6 Interinsurance
            • Chapter 8 Property And Casualty Insurance And Guaranty Association Law
          • Article 7 SPECIAL TYPES OF INSURANCE
            • Chapter 1 Lloyds Insurance
            • Chapter 3 Abstract And Title Insurance
          • Article 8 LIFE, ACCIDENT, AND HEALTH
            • Chapter 8 Indiana Life And Health Insurance Guaranty Association Law
            • Chapter 10 Comprehensive Health Insurance
          • Article 18 SURPLUS LINES INSURANCE COMPACT
            • Chapter 1 Definitions
            • Chapter 2 Establishment of the Commission and Venue
            • Chapter 3 Authority of Commission
            • Chapter 4 Organization of the Commission
            • Chapter 5 Corporate Records of the Commission
            • Chapter 6 Qualified Immunity, Defense, and Indemnification
            • Chapter 7 Meetings and Acts of the Commission
            • Chapter 8 Rules and Operating Procedures
            • Chapter 9 Commission Records and Enforcement
            • Chapter 10 Dispute Resolution
            • Chapter 11 Review of Commission Decisions
            • Chapter 12 Finance
            • Chapter 13 Compacting States, Effective Date, and Amendment
            • Chapter 14 Withdrawal, Default, and Termination
            • Chapter 15 Severability and Construction
            • Chapter 16 Binding Effect of Compact and Other Laws
        • Title 28 FINANCIAL INSTITUTIONS
          • Article 5 INDUSTRIAL LOAN AND INVESTMENT COMPANIES
            • Chapter 1 Industrial Loan And Investment Act
          • Article 7 SPECIALIZED FINANCIAL INSTITUTIONS
            • Chapter 1 Credit Unions
        • Title 30 TRUSTS AND FIDUCIARIES
          • Article 1 SALES OF SECURITIES AND INVESTMENTS BY FIDUCIARIES
            • Chapter 8 Common Trust Funds
        • Title 33 COURTS AND COURT OFFICERS
          • Article 3 COURTS OF APPELLATE JURISDICTION
            • Chapter 5 Tax Court
          • Article 26 TAX COURT
            • Chapter 1 Establishment Of The Indiana Tax Court
            • Chapter 2 Tax Court Judge
            • Chapter 3 Jurisdiction And Venue
            • Chapter 4 Offices And Personnel
            • Chapter 5 Small Claims Docket
            • Chapter 6 Appellate Review; Rules And Procedures
            • Chapter 7 Representation By Attorney General
            • Chapter 8 Order To Produce Information
            • Chapter 9 Fees
        • Title 36 LOCAL GOVERNMENT
          • Article 1 GENERAL PROVISIONS
            • Chapter 8 Miscellaneous Fiscal And Administrative Provisions
          • Article 7 PLANNING AND DEVELOPMENT
            • Chapter 34 Qualified Military Base Enhancement Area
      • 2002
        • (L. 2002, P.L. 192.)
      • 2003
        • (L. 2003, P.L. 42)
        • (L. 2003, P.L. 105)
        • (L. 2003, P.L. 269)
      • 2005
        • (L. 2005, P.L. 246.)
      • 2006
        • L. 2006, P.L. 67
      • 2007
        • (L. 2007, P.L. 16)
      • 2008
        • (L. 2008, P.L. 146)
    • Regulations
      • Ind. Admin. Code
        • Title 45 DEPARTMENT OF STATE REVENUE
          • Article 1.1 GROSS INCOME TAX
            • Rule 1 Definitions
            • Rule 2 Imposition
            • Rule 3 Exemptions
            • Rule 4 Deductions
            • Rule 5 Returns
            • Rule 6 Exclusions
            • Rule 7 Penalties
          • Article 3.1 ADJUSTED GROSS INCOME
            • Rule 1 State Adjusted Gross Income Tax
            • Rule 2 Supplemental Net Income Tax
            • Rule 3 County Adjusted Gross Income Tax
          • Article 5 INTANGIBLES TAX
          • Article 10 SPECIAL FUEL TAX
            • Rule 4 Licenses
            • Rule 7 Tax Evasion; Sealing Pumps
          • Article 15 TAX ADMINISTRATION; GENERAL PROVISIONS
            • Rule 1 Definitions; Applicability
            • Rule 2 Department Organization
            • Rule 3 Duties; Powers; Responsibilities
            • Rule 4 Division Of Audit
            • Rule 5 Assessment
            • Rule 6 Filing And Due Dates
            • Rule 7 Confidentiality
            • Rule 8 Collection
            • Rule 9 Refunds
            • Rule 10 Set Off Of Refunds
            • Rule 11 Penalties And Interest
          • Article 16 MOTOR CARRIERS
            • Rule 3 Motor Carrier Freight Tariffs And Classifications
          • Article 17 TAXATION OF FINANCIAL INSTITUTIONS
            • Rule 1 Definitions
            • Rule 2 Taxpayer
            • Rule 3 Computation Of Tax
            • Rule 4 Other Taxpayers
            • Rule 5 Reporting
          • Article 19 CONTROLLED SUBSTANCE EXCISE TAX
            • Rule 1 Penalties
        • Title 50 DEPARTMENT OF LOCAL GOVERNMENT FINANCE
          • Article 1 GENERAL PROVISIONS
            • Rule 1 Miscellaneous Property Tax, Budget And Bonding Requirements
          • Article 10 ECONOMIC REVITALIZATION AREA DEDUCTION; MARITIME OPPORTUNITY DISTRICT DEDUCTION
            • Rule 2 Designation Procedures
          • Article 15 ASSESSOR-APPRAISERS, PROFESSIONAL APPRAISERS, AND TAX REPRESENTATIVES
            • Rule 1 Definitions
            • Rule 3 Assessor-Appraisers Certification
            • Rule 4 Professional Appraisers
            • Rule 5 Tax Representatives
          • Article 17 (REPEALED EFF. 2-12-09.) PROCEDURAL RULES
            • Rule 1 Purpose And Applicability
            • Rule 2 Definitions
            • Rule 3 Computation Of Time And Service
            • Rule 4 Filing Appeal Petitions And Petitions For Rehearing
            • Rule 5 Compliant Appeal Petitions And Scope Of Review
            • Rule 6 Hearing Procedures
            • Rule 7 Evidentiary Procedures
            • Rule 8 Prehearing And Posthearing Activities
            • Rule 9 Orders And Determinations
            • Rule 10 Sanctions
            • Rule 11 Miscellaneous Provisions
        • Title 52 INDIANA BOARD OF TAX REVIEW
          • Article 1 TAX REPRESENTATIVES
            • Rule 1 Definitions
            • Rule 2 Tax Representatives
        • Title 312 NATURAL RESOURCES COMMISSION
          • Article 23 STATE HISTORIC REHABILITATION TAX CREDIT
            • Rule 1 Administration
            • Rule 2 Definitions
            • Rule 3 Certification By Division Of Historic Preservation And Archeology
        • UNCODIFIED TEMPORARY REGULATIONS
          • (09-988(E)) [SCHOOL SCHOLARSHIP TAX CREDIT]
    • Index
      • Income--Corporate
      • Financial Institutions
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Iowa
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAINS OR LOSS
        • CAPITAL GAINS AND LOSSES--DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO FEDERAL TAXABLE INCOME
        • SUBTRACTIONS FROM FEDERAL TAXABLE INCOME
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME —OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYERS RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Iowa
        • Article I BILL OF RIGHTS
        • Article III LEGISLATIVE DEPARTMENT
        • Article V JUDICIAL DEPARTMENT
        • Article VII STATE DEBTS
        • Article VIII CORPORATIONS
        • Article XI MISCELLANEOUS
      • Iowa Code
        • Title I STATE SOVEREIGNTY AND MANAGEMENT
          • Subtitle 2 LEGISLATIVE BRANCH
            • Chapter 3 Statutes and Related Matters
            • Chapter 4 Construction of Statutes
          • Subtitle 4 EXECUTIVE BRANCH
            • Chapter 8G Taxpayer Transparency Act
          • Subtitle 5 ECONOMIC DEVELOPMENT
            • Chapter 15 Economic Development Authority
              • Subchapter I Department — Organization
              • Subchapter II Activities
                • Part 6
                • Part 9
                • Part 13 High Quality Jobs Program
                • Part 20
                • Part 21
            • Chapter 15A Use of Public Funds to Aid Economic Development
              • Quality Jobs Enterprise Zone
            • Chapter 15E Development Activities
              • Division V Investments In Qualifying Businesses And Community-Based Seed Capital Funds — Tax Credit
              • Division VI Venture Capital Fund Investments — Tax Credit
              • Division VII Capital Investment — Iowa Fund Of Funds
              • Division XVII Iowa Capital Investment Board
              • Division XVIII Enterprise Zones
              • Division XX Iowa Economic Development Loan and Credit Guarantee Fund
              • Division XXI Economic Development Regions and Enterprise Areas
              • Division XXII Endow Iowa Program
            • Chapter 15G Economic Growth and Expansion Activities
              • Subchapter 1 Economic Development Fund and Financial Assistance Program
            • Chapter 15I (Repealed eff. 7-1-08.) Wage-Benefits Tax Credit
            • Chapter 16 Iowa Finance Authority
          • Subtitle 6 ADMINISTRATIVE PROCEDURE
            • Chapter 17A Iowa Administrative Procedure Act
          • Subtitle 9 RESTRAINTS ON GOVERNMENT
            • Chapter 24 Local Budgets
          • Subtitle 10 JOINT GOVERNMENTAL ACTIVITY
            • Chapter 28J Port Authorities
        • Title II ELECTIONS AND OFFICIAL DUTIES
          • Subtitle 1 ELECTIONS
            • Chapter 56 Campaign Finance
              • General Provisions
              • Campaign Finance
              • Income Tax Checkoff
        • Title III PUBLIC SERVICES AND REGULATION
          • Subtitle 2 EMPLOYMENT SERVICES
            • Chapter 87 Compensation and Liability Insurance
          • Subtitle 4 GAMBLING
            • Chapter 99D Pari-Mutuel Wagering
            • Chapter 99E (Repealed eff. 9-1-03.) Iowa Lottery
              • General Provisions
            • Chapter 99F Gambling—Excursion Boats and Racetracks
        • Title V AGRICULTURE
          • Subtitle 3 AGRICULTURAL DEVELOPMENT AND MARKETING
            • Chapter 175 Agricultural Development
        • Title VI HUMAN SERVICES
          • Subtitle 6 CHILDREN AND FAMILIES
            • Chapter 236 Domestic Abuse
        • Title VII EDUCATION AND CULTURAL AFFAIRS
          • Subtitle 1 ELEMENTARY AND SECONDARY EDUCATION
            • Chapter 257 Financing School Programs.
          • Subtitle 2 COMMUNITY COLLEGES
            • Chapter 260E Industrial New Jobs Training
          • Subtitle 4 REGENTS INSTITUTIONS
            • Chapter 262B University-Based Research and Economic Development
              • General Provisions
          • Subtitle 5 EDUCATIONAL DEVELOPMENT AND PROFESSIONAL REGULATION
            • Chapter 272 Educational Examiners Board
          • Subtitle 6 SCHOOL DISTRICTS
            • Chapter 298 School Taxes and Bonds
        • Title VIII TRANSPORTATION
          • Subtitle 2 VEHICLES
            • Chapter 321 Motor Vehicles and the Law of the Road
              • Registration Fees
        • Title IX LOCAL GOVERNMENT
          • Subtitle 1 COUNTIES
            • Chapter 331 County Home Rule Implementation
              • Division V County Officers
                • Part 2 County Treasurer
          • Subtitle 4 CITIES
            • Chapter 403 Urban Renewal
              • Tax Increment Financing
            • Chapter 404A Property Rehabilitation Tax Credit
        • Title X FINANCIAL RESOURCES
          • Subtitle 1 REVENUES AND FINANCIAL MANAGEMENT
            • Chapter 421 Department of Revenue and Finance
            • Chapter 421A Disclosure of Information in Preparation of Tax Returns
            • Chapter 421C State Debt Collections
            • Chapter 422 Income, Sales, Services, and Franchise Taxes
              • Division I Introductory Provisions
              • Division II Personal Net Income Tax
              • Division III Business Tax on Corporations
              • Division V Taxation of Financial Institutions
              • Division VI Administration
              • Division VII Estimated Taxes by Corporations and Financial Institutions
              • Division VIII Allocation of Revenues
              • Division IX Fuel Tax Credit
              • Division X Livestock Production Tax Credit
            • Chapter 422D Optional Taxes for Emergency Medical Services
          • Subtitle 2 PROPERTY TAXES
            • Chapter 432 Insurance Companies Tax
            • Chapter 441 Assessment and Valuation of Property
              • Duties
            • Chapter 442 [Repealed.]
          • Subtitle 4 EXCISE TAXES
            • Chapter 452A Motor Fuel and Special Fuel Taxes
              • Division II Motor Fuel Gallonage-Flexible Fuel Vehicles
        • Title XI NATURAL RESOURCES
          • Subtitle 5 PUBLIC UTILITIES
            • Chapter 476 Public Utility Regulation
              • Alternate Energy Production Facilities
            • Chapter 476B Wind Energy Production Tax Credit
            • Chapter 476C Renewable Energy Tax Credit.
            • Chapter 476D (Repealed 12-31-09) Soy-Based Transformer Fluid Tax Credit
        • Title XII BUSINESS ENTITIES
          • Subtitle 1 PARTNERSHIPS
            • Chapter 486 Uniform Partnership Law
            • Chapter 486A Uniform Partnership Act
              • Article 1 General Provisions
              • Article 2 Nature of Partnership
              • Article 3 Relations of Partners to Persons Dealing with Partnership
              • Article 10 Limited Liability Partnership
              • Article 11 Foreign Limited Liability Partnership
              • Article 12 Filing Provisions
            • Chapter 487 Uniform Limited Partnership Law
              • Article 1 General Provisions
              • Article 9 Foreign Limited Partnerships
              • Article 13 Limited Liability Limited Partnerships
          • Subtitle 2 BUSINESS AND PROFESSIONAL CORPORATIONS AND COMPANIES
            • Chapter 489 Revised Uniform Limited Liability Company Act
              • Article 1 General Provisions
              • Article 2 Formation — Certificate of Organization and Other Filings
              • Article 3 Relations of Members and Managers to Persons Dealing with Limited Liability Company
              • Article 4 Relations of Members to Each Other and to Limited Liability Company
              • Article 5 Transferable Interests and Rights of Transferees and Creditors
              • Article 6 Member'S Dissociation
              • Article 7 Dissolution and Winding Up
              • Article 8 Foreign Limited Liability Companies
              • Article 9 Actions By Members
              • Article 10 Merger, Conversion, and Domestication
              • Article 11 Professional Limited Liability Companies
              • Article 12 Series Limited Liability Companies
              • Article 13 Miscellaneous Provisions
            • Chapter 490A (Repealed eff. 12-31-2010.) Limited Liability Companies
              • Subchapter I (Repealed eff. 12-31-2010.) General Provisions
                • Part 1 (Repealed eff. 12-31-2010.)
                • Part 2 (Repealed eff. 12-31-2010.)
              • Subchapter II (Repealed eff. 12-31-2010.) Purposes and Powers
              • Subchapter III (Repealed eff. 12-31-2010.) Formation
              • Subchapter IV (Repealed eff. 12-31-2010.) Names
              • Subchapter V (Repealed eff. 12-31-2010.) Registered Office and Agent
              • Subchapter VI (Repealed eff. 12-31-2010.) Relationship of a Limited Liability Company and Its Members to Third Persons
              • Subchapter VII (Repealed eff. 12-31-2010.) Relationship of Members to Each Other
              • Subchapter VIII (Repealed eff. 12-31-2010.) Finance
              • Subchapter IX (Repealed eff. 12-31-2010.) Rights of and Assignment by Members
              • Subchapter X (Repealed eff. 12-31-2010.) Derivative Actions
              • Subchapter XI (Repealed eff. 12-31-2010.) Amendment of Articles of Organization
              • Subchapter XII (Repealed eff. 12-31-2010.) Merger
              • Subchapter XIII (Repealed eff. 12-31-2010.) Dissolution
                • Part 1 (Repealed eff. 12-31-2010.) General Provisions — Judicial Dissolution
                • Part 2 (Repealed eff. 12-31-2010.) Administrative Dissolution
              • Subchapter XIV (Repealed eff. 12-31-2010.) Foreign Limited Liability Companies
              • Subchapter XV (Repealed eff. 12-31-2010.) Professional Limited Liability Companies
              • Subchapter XVI (Repealed eff. 12-31-2010.) Property Title Records
          • Subtitle 3 ASSOCIATIONS
            • Chapter 499 Cooperative Associations
              • General Provisions
        • Title XIII COMMERCE
          • Subtitle 1 INSURANCE AND RELATED REGULATION
            • Chapter 505 Insurance Division
            • Chapter 507A Unauthorized Insurers
            • Chapter 508C Iowa Life and Health Insurance Guaranty Association.
            • Chapter 513C Individual Health Insurance Market Reform
            • Chapter 515 Insurance Other Than Life
              • General Provisions
              • Surplus Lines Insurance (Repealed.)
              • Violations-Investigations-Fees-Penalties
            • Chapter 515B Insurance Guaranty Association
            • Chapter 515I Surplus Lines Insurance
            • Chapter 520 Reciprocal or Interinsurance Contracts
          • Subtitle 3 MONEY AND CREDIT
            • Chapter 541A Individual Development Accounts
          • Subtitle 5 REGULATION OF COMMERCIAL ENTERPRISES
            • Chapter 554D Uniform Electronic Transactions Act
              • Subchapter 1 Uniform Electronic Transactions Act
        • Title XIV PROPERTY
          • Subtitle 4 LEGALIZING ACTS
            • Chapter 589 Real Property
        • Title XV JUDICIAL BRANCH AND JUDICIAL PROCEDURES
          • Subtitle 2 COURTS
            • Chapter 602 Judicial Branch
              • Article 6 District Court
                • Part 7 Special Provisions
          • Subtitle 3 CIVIL PROCEDURE
            • Chapter 614 Judicial Branch and Judicial Procedures
              • General Provisions
            • Chapter 622 Evidence
              • General Principles
              • Documents Filed with State or Divisions
            • Chapter 626 Execution
      • L. 2007
        • (L. 2007, c. 177)
    • Regulations
      • Iowa Admin. Code
        • Agency 11 ADMINISTRATIVE SERVICES DEPARTMENT
          • Title III STATE ACCOUNTING
            • Chapter 41 Auditing Claims
            • Chapter 42 Accounting Procedures Of Public Impact
            • Chapter 43 Employee Payroll Deductions For Charitable Organizations
            • Chapter 44 Professional/Trade Dues Deductions
            • Chapter 48 Prepayment Of Expenses
        • Agency 25 AGRICULTURAL DEVELOPMENT AUTHORITY
          • Chapter 6 BEGINNING FARMER TAX CREDIT PROGRAM
        • Agency 123 CAPITAL INVESTMENT BOARD
          • Chapter 1 IOWA CAPITAL INVESTMENT BOARD - ADMINISTRATION
          • Chapter 2 TAX CREDIT FOR INVESTMENTS IN QUALIFYING BUSINESSES AND COMMUNITY–BASED SEED CAPITAL FUNDS
          • Chapter 3 TAX CREDIT FOR INVESTMENTS IN VENTURE CAPITAL FUNDS
          • Chapter 4 INVESTMENT TAX CREDITS RELATING TO INVESTMENTS IN A FUND OF FUNDS ORGANIZED BY THE IOWA CAPITAL INVESTMENT CORPORATION
        • Agency 199 UTILITIES DIVISION
          • Chapter 15 UTILITIES AND TRANSPORTATION DIVISIONS
            • Chapter 15 Cogeneration And Small Power Production
        • Agency 223 HISTORICAL DIVISION
          • Title V HISTORIC PRESERVATION PROGRAMS
            • Chapter 48 Historic Preservation And Cultural And Entertainment District Tax Credits
        • Agency 261 ECONOMIC DEVELOPMENT, IOWA DEPARTMENT OF
          • Part III COMMUNITY DEVELOPMENT DIVISION
            • Chapter 36 Film, Television, And Video Project Promotion Program
            • Chapter 47 ENDOW IOWA TAX CREDITS
          • Part IV BUSINESS DEVELOPMENT DIVISION
            • Chapter 58 New Jobs And Income Program
            • Chapter 59 Enterprise Zone (Ez) Program
            • Chapter 64 New Capital Investment Program
            • Chapter 65 Brownfield Redevelopment Program
            • Chapter 66 Assistive Device Tax Credit
            • Chapter 68 High Quality Job Creation (HQJC) Program
            • Chapter 71 Targeted Jobs Withholding Tax Credit Program
            • Chapter 76 Aggregate Tax Credit Limit for Certain Economic Development Programs
          • Part V TARGETED INDUSTRIES DIVISION
            • Chapter 115 Tax Credits For Investments In Qualifying Businesses and Community-Based Seed Capital Funds
            • Chapter 116 Tax Credits For Investments In Certified Innovation Funds
          • Part VI ADMINISTRATION DIVISION
            • Chapter 168 Additional Program Requirements
          • Part VII ADDITIONAL APPLICATION REQUIREMENTS AND PROCEDURES
            • Chapter 175 Application Review And Approval Procedures
        • Agency 701 REVENUE AND FINANCE DEPARTMENT
          • Chapter 1 STATE BOARD OF TAX REVIEW—ADMINISTRATION
          • Chapter 2 CONDUCT OF APPEALS, RULES OF PRACTICE AND PROCEDURE
          • Chapter 3 VOLUNTARY DISCLOSURE PROGRAM
          • Chapter 5 PUBLIC RECORDS AND FAIR INFORMATION PRACTICES
          • Title I ADMINISTRATION
            • Chapter 6 Organization, Public Inspection
            • Chapter 7 Practice and Procedure Before the Department of Revenue
            • Chapter 8 Forms And Communications
            • Chapter 9 Filing And Extension Of Tax Liens And Charging Off Uncollectible Tax Accounts
            • Chapter 10 Interest, Penalty, Exceptions To Penalty, And Jeopardy Assessments
          • Title V INDIVIDUAL
            • Chapter 38 Administration
            • Chapter 39 Filing Return And Payment Of Tax
            • Chapter 40 Determination Of Net Income
            • Chapter 41 Determination Of Taxable Income
            • Chapter 42 Adjustments To Computed Tax
            • Chapter 43 Assessments And Refunds
            • Chapter 44 Penalty And Interest
            • Chapter 44 (Rescinded eff. 12-29-04.) Penalty And Interest
            • Chapter 45 Partnerships
            • Chapter 46 Withholding
            • Chapter 47 (Rescinded eff. 12-29-04.) Declaration Of Estimated Income Tax By Individuals
            • Chapter 48 Composite Returns
            • Chapter 49 Estimated Income Tax For Individuals
            • Chapter 50 Apportionment Of Income For Resident Shareholders Of S Corporations
          • Title VI CORPORATION
            • Chapter 51 Administration
            • Chapter 52 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
            • Chapter 53 Determination Of Net Income
            • Chapter 54 Allocation And Apportionment
            • Chapter 55 Assessments, Refunds, Appeals
            • Chapter 56 Estimated Tax For Corporations
          • Title VII FRANCHISE
            • Chapter 57 Administration
            • Chapter 58 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
            • Chapter 59 Determination Of Net Income
            • Chapter 60 Assessments, Refunds, Appeals
            • Chapter 61 Estimated Tax For Financial Institutions
          • Title XI INHERITANCE, ESTATE, GENERATION SKIPPING, AND FIDUCIARY INCOME TAX
            • Chapter 88 Generation Skipping Transefer Tax.
            • Chapter 89 Fiduciary Income Tax
          • Title XII MARIJUANA AND CONTROLLED SUBSTANCES STAMP TAX
            • Chapter 91 Administration Of Marijuana And Controlled Substances Stamp Tax
          • Title XVI REASSESSMENT EXPENSE FUND
            • Chapter 120 Reassessment Expense Fund
          • Title XVII ASSESSOR CONTINUING EDUCATION
            • Chapter 123 Certification
            • Chapter 124 Courses
          • Title XVIII DEBT COLLECTION
            • Chapter 150 Federal Offset For Iowa Income Tax Obligations
            • Chapter 151 Collection Of Debts Owed The State Of Iowa Or A State Agency
            • Chapter 152 Debt Collection And Selling Of Property To Collect Delinquent Debts
            • Chapter 153 License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency
            • Chapter 154 Challenges To Administrative Levies And Publication Of Names Of Debtors
          • Title XIX STREAMLINED SALES AND USE TAX RULES
            • Chapter 211 Definitions
            • Chapter 219 Sales And Use Tax On Construction Activities
            • Chapter 231 Exemptions Primarily Of Benefit To Consumers
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Kansas
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • TAXATION OF INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • Franchise
        • FRANCHISE TAX—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • ADDITIONS TO TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Kan. Constitution
        • Article 1 EXECUTIVE
        • Article 2 LEGISLATIVE
        • Article 6 EDUCATION
        • Article 7 PUBLIC INSTITUTIONS AND WELFARE
        • Article 11 FINANCE AND TAXATION
        • Article 12 CORPORATIONS
      • Kan. Stat. Ann.
        • Chapter 2 AGRICULTURE
          • Article 1 STATE AND OTHER AGRICULTURAL SOCIETIES AND FAIRS
        • Chapter 12 CITIES AND MUNICIPALITIES
          • Article 16 MISCELLANEOUS PROVISIONS
          • Article 17 BUILDINGS, STRUCTURES AND GROUNDS
          • Article 26 INSURANCE
        • Chapter 16 CONTRACTS AND PROMISES
          • Article 2 INTEREST AND CHARGES
        • Chapter 17 CORPORATIONS
          • Article 15 COOPERATIVE SOCIETIES
          • Article 16 COOPERATIVE MARKETING
          • Article 20 TRUST COMPANIES AND BUSINESS TRUSTS
          • Article 27 PROFESSIONAL CORPORATIONS
          • Article 46 ELECTRIC COOPERATIVE, NONPROFIT, MEMBERSHIP CORPORATIONS
            • Rural Cooperatives
            • Renewable Energy Generation Cooperatives
          • Article 75 CORPORATE FILINGS, REPORTS, FEES AND FRANCHISE TAXES
          • Article 76 LIMITED LIABILITY COMPANIES
        • Chapter 19 COUNTIES AND COUNTY OFFICERS
          • Article 41 QUALIFIED MANUFACTURER ACT
          • Article 50 JOHNSON COUNTY EDUCATION RESEARCH TRIANGLE AUTHORITY
        • Chapter 20 COURTS
          • Article 1 SUPREME COURT
          • Article 3 DISTRICT COURTS
            • General Provisions
          • Article 26 RETIREMENT SYSTEM FOR JUSTICES AND JUDGES
          • Article 30 COURT OF APPEALS
        • Chapter 21 CRIMES AND PUNISHMENTS
          • Part II. PROHIBITED CONDUCT
            • Article 34 Crimes Against Persons
          • Article 61 CRIMES INVOLVING VIOLATIONS OF PERSONAL RIGHTS
        • Chapter 28 FEES AND SALARIES
          • Article 1 FEES IN ALL COUNTIES AND SALARIES IN CERTAIN COUNTIES
        • Chapter 39 MENTALLY ILL, INCAPACITATED AND DEPENDENT PERSONS; SOCIAL WELFARE
          • Article 7 SOCIAL WELFARE
        • Chapter 40 INSURANCE
          • Article 1 INSURANCE DEPARTMENT
          • Article 2 GENERAL PROVISIONS
          • Article 12 MUTUAL INSURANCE COMPANIES OTHER THAN LIFE
          • Article 16 RECIPROCAL OR INTERINSURANCE CONTRACTS
          • Article 17 FIREFIGHTERS RELIEF ACT
          • Article 21 MISCELLANEOUS PROVISIONS
          • Article 22 UNIFORM POLICY PROVISIONS
          • Article 28 TAXATION OF COMPANIES
          • Article 29 KANSAS INSURANCE GUARANTY ASSOCIATION ACT
          • Article 30 LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
          • Article 32 HEALTH MAINTENANCE ORGANIZATIONS AND MEDICARE PROVIDER ORGANIZATIONS
          • Article 41 RISK RETENTION AND PURCHASING GROUPS
          • Article 43 CAPTIVE INSURANCE COMPANIES
          • Article 57 SURPLUS LINES INSURANCE MULTI-STATE COMPLIANCE COMPACT
        • Chapter 44 LABOR AND INDUSTRIES
          • Article 7 EMPLOYMENT SECURITY LAW
        • Chapter 45 PUBLIC RECORDS, DOCUMENTS AND INFORMATION
          • Article 3 LEGISLATIVE DOCUMENTS
        • Chapter 46 LEGISLATURE
          • Article 1 GENERAL PROVISIONS
            • Miscellaneous Provisions
        • Chapter 48 MILITIA, DEFENSE AND PUBLIC SAFETY
          • Article 2 KANSAS ARMY AND AIR NATIONAL GUARD
        • Chapter 56a KANSAS UNIFORM PARTNERSHIP ACT
          • Article 1 GENERAL PROVISIONS
          • Article 2 NATURE OF PARTNERSHIP
          • Article 3 RELATIONS OF PARTNERS TOPERSONS DEALING WITH PARTNERSHIP
          • Article 10 LIMITED LIABILITYPARTNERSHIP
          • Article 11 FOREIGN LIMITEDLIABILITY PARTNERSHIP
          • Article 12 ANNUAL REPORT
        • Chapter 56 PARTNERSHIPS
          • Article 1a REVISED UNIFORM LIMITED PARTNERSHIP ACT
            • Part 1 General Provisions
            • Part 9 Foreign Limited Partnerships
            • Part 11 Miscellaneous
          • Article 3 UNIFORM PARTNERSHIP ACT
            • Preliminary Provisions
            • Nature Of Partnership
            • Relations Of Partners To Persons Dealing With The Partnership
            • Relations Of Partners To One Another
            • Dissolution And Winding Up
            • Registered Limited Liability Partnership
        • Chapter 60 PROCEDURE, CIVIL
          • Article 2 RULES OF CIVIL PROCEDURE
          • Article 3 PROCESS
          • Article 9 INJUNCTION
          • Article 21 APPEALS
        • Chapter 72 SCHOOLS
          • Article 74 HIGHER EDUCATION STUDENT LOAN GUARANTEES
            • Programs Administered By Private Nonprofit Corporations
        • Chapter 74 STATE BOARDS, COMMISSIONS AND AUTHORITIES
          • Article 7 DIRECTOR OF WORKERS COMPENSATION; ADMINISTRATIVE ACTIVITIES
          • Article 24 BOARD OF TAX APPEALS; MISCELLANEOUS TAXATION PROVISIONS
          • Article 50 DEPARTMENT OF COMMERCE
            • Investments In Major Projects And Comprehensive Training (Impact)
            • Kansas Enterprise Zone Act
            • Tax Incentives For High Performance Firms
            • Kansas Economic Opportunity Initiatives Fund
            • Agritourism Promotion Act
            • Individual Development Account Program
            • Workforce Training for Qualified Older Kansans
          • Article 52 CREATIVE ARTS INDUSTRIES COMMISSION
          • Article 56 LAW ENFORCEMENT TRAINING CENTER; TRAINING COMMISSION
          • Article 81 KANSAS TECHNOLOGY ENTERPRISE CORPORATION
            • Kansas Angel Investor Tax Credit Act
          • Article 82 KANSAS STATEWIDE RISK CAPITAL SYSTEM
          • Article 83 KANSAS VENTURE CAPITAL COMPANY ACT
          • Article 84 LOCAL SEED CAPITAL POOLS
          • Article 87 STATE LOTTERY
            • Kansas Lottery Act
          • Article 99B THE BIOSCIENCE AUTHORITY ACT
            • Bioscience Authority Act
            • Emerging Industry Investment Act
            • Bioscience Tax Investment Incentive Act
          • Article 99C THE CENTER FOR ENTREPRENEURSHIP ACT
        • Chapter 75 STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES
          • Article 4 SECRETARY OF STATE
          • Article 6 STATE TREASURER
          • Article 7 ATTORNEY GENERAL
          • Article 11 MUNICIPAL ACCOUNTING BOARD
          • Article 15 STATE FIRE MARSHALL
          • Article 37 DEPARTMENT OF ADMINISTRATION
            • Rules And Regulations; General Functions
          • Article 42 STATE MONEYS
          • Article 50 DEPARTMENT OF TRANSPORTATION
          • Article 51 DEPARTMENT OF REVENUE
            • Department Of Revenue; Secretary
            • Division Of Taxation; Director
            • Division Of Property Valuation; Director
            • Division Of Vehicles; Director
            • Motor Vehicle Reciprocity Commission
            • Division Of Alcoholic Beverage Control; Director; Board
            • Miscellaneous
            • Collection Of Delinquent Taxes
            • Division Of Collections; Director
          • Article 62 SETOFF AGAINST DEBTORS OF THE STATE, MUNICIPALITIES AND CERTAIN FOREIGN STATES
        • Chapter 76 STATE INSTITUTIONS AND AGENCIES; HISTORIAL PROPERTY
          • Article 7 STATE EDUCATIONAL INSTITUTIONS; MANAGEMENT AND OPERATION
        • Chapter 77 STATUTES; ADMINISTRATIVE RULES AND REGULATIONS AND PROCEDURE
          • Article 2 STATUTORY CONSTRUCTION
          • Article 4 RULES AND REGULATIONS
          • Article 5 ADMINISTRATIVE PROCEDURE ACT
            • General Provisions
            • Formal Hearings
            • Emergency Proceedings
            • Summary Proceedings
          • Article 6 ACT FOR JUDICIAL REVIEW AND CIVIL ENFORCEMENT OF AGENCY ACTIONS
            • Judicial Review
        • Chapter 79 TAXATION
          • Article 2 PROPERTY EXEMPT FROM TAXATION
            • Property Exempt From Taxation By Counties And Cities
          • Article 10 MERCHANTS, MANUFACTURERS, MOTOR VEHICLE DEALERS AND CERTAIN CONTRACTORS
            • Contractors
          • Article 11 BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS
            • Banks, Banking Businesses, Trust Companies And Savings And Loan Associations
          • Article 20 COLLECTION AND CANCELLATION OF TAXES
          • Article 29 MISCELLANEOUS PROVISIONS
            • Budgets Of Taxing Subdivisions
          • Article 31 MORTGAGE REGISTRATION AND INTANGIBLES
            • Secured Debts
          • Article 32 INCOME TAX ACT
            • Title
            • Returns And Payment Of Tax
            • Administration
            • Uniform Division Of Income For Tax Purposes Act
            • Withholding And Declaration Of Estimated Tax
            • Conformity With Federal Code
            • Miscellaneous Provisions
          • Article 33 CIGARETTES AND TOBACCO PRODUCTS
            • Tobacco Products
          • Article 36 KANSAS RETAILERS' SALES TAX
          • Article 43 INTERSTATE TAX COMPACTS
          • Article 45 HOMESTEAD PROPERTY TAX REFUNDS
          • Article 54 FOREIGN OR DOMESTIC COMPANIES OR CORPORATIONS
      • L. 2010
        • L. 2010, c. 165
      • L. 2013
        • L. 2013, HB2253
    • Regulations
      • Kan. Admin. Regs.
        • Agency 1 KANSAS DEPARTMENT OF ADMINISTRATION ARTICLE
          • Article 9 HOURS; LEAVES; EMPLOYEE-MANAGEMENT RELATIONS
        • Agency 92 KANSAS DEPARTMENT OF REVENUE
          • Article 11 WITHHOLDING AND ESTIMATED TAX
          • Article 12 INCOME TAX
          • Article 12a SOLAR TAX INCENTIVES
          • Article 15 NONRESIDENT CONTRACTORS
          • Article 22 HOMESTEAD PROPERTY TAX RELIEF
          • Article 51 TITLES AND REGISTRATION
        • Agency 93 KANSAS DEPARTMENT OF REVENUE—DIVISION OF PROPERTY VALUATION
          • Article 1 HEARINGS BY DIRECTOR
        • Agency 94 COURT OF TAX APPEALS
          • Article 5 PROCEEDINGS BEFORE THE COURT
        • Agency 110 KANSAS DEPARTMENT OF COMMERCE AND HOUSING
          • Article 1 VENTURE CAPITAL COMPANY CERTIFICATION
          • Article 2 LOCAL SEED CAPITAL POOL CERTIFICATION
          • Article 5 KANSAS ENTERPRISE ZONE ACT
          • Article 6 HIGH PERFORMANCE INCENTIVE PROGRAM
          • Article 7 KANSAS COMMUNITY SERVICES PROGRAM
          • Article 10 LOW INCOME HOUSING TAX CREDITS
          • Article 12 AGRITOURISM PROMOTION ACT
          • Article 14 INDIVIDUAL ACCOUNT PROGRAM ACT
          • Article 15 KANSAS ENERGY INCENTIVE ACT; REFINERY AND EXPANDED REFINERY PROJECTS
          • Article 16 KANSAS ENERGY INCENTIVE ACT; NEW QUALIFYING PIPELINE PROJECTS
          • Article 17 KANSAS ENERGY INCENTIVE ACT; INTEGRATED COAL OR COKE GASIFICATION NITROGEN FERTILIZER PLANTS
          • Article 18 KANSAS ENERGY INCENTIVE ACT; BIOMASS TO ENERGY PROJECTS
          • Article 19 KANSAS ENERGY INCENTIVE ACT; RENEWABLE ELECTRIC COGENERATION FACILITY PROJECTS
          • Article 20 KANSAS ENERGY INCENTIVE ACT; STORAGE AND BLENDING EQUIPMENT PROJECTS
          • Article 21 PROMOTING EMPLOYMENT ACROSS KANSAS (PEAK) PROGRAM
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Limited Liability Companies
      • Limited Liability Partnerships
  • Kentucky
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Corporate Licenses
        • INTRODUCTION (REPEALED)
        • ADMINISTRATION
        • TAXABLE ENTITIES
        • EXEMPT AND EXCLUDED ENTITIES
        • BASIS OF CORPORATION LICENSE TAX
        • CREDITS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • CAPITAL STOCK TAXES ON INVESTMENT COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS
      • Insurance
        • INSURANCE COMPANIES TAXES— EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—ENABLING PROVISIONS
        • LOCAL JOB DEVELOPMENT ASSESSMENT FEES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Corporate Licenses
        • TAXABLE ENTITIES
        • EXEMPT AND EXCLUDED ENTITIES
        • BASIS OF CORPORATION LICENSE TAX
        • CAPITAL STOCK TAXES ON INVESTMENT COMPANIES AND SAVINGS AND LOAN ASSOCIATIONS
      • Insurance
        • INSURANCE COMPANIES TAXES— EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—ENABLING PROVISIONS
    • Statutes
      • Ky. Constitution
        • KENTUCKY CONSTITUTION
      • Ky. Rev. Stat. Ann.
        • Title III EXECUTIVE BRANCH
          • Chapter 12 ADMINISTRATIVE ORGANIZATION
          • Chapter 13A ADMINISTRATIVE REGULATIONS
          • Chapter 13B ADMINISTRATIVE HEARINGS
          • Chapter 14 DEPARTMENT OF STATE
          • Chapter 14A KENTUCKY BUSINESS ENTITY FILING ACT
            • Subchapter 1 General Provisions
            • Subchapter 2 Filing Requirements
            • Subchapter 3 Business Entity Names
            • Subchapter 4 Registered Office and Agent
            • Subchapter 5 Principal Office Address
            • Subchapter 6 Annual Reports
            • Subchapter 7 Administrative Dissolution
            • Subchapter 8 End of Duration
            • Subchapter 9 Foreign Business Entities
          • Chapter 15 DEPARTMENT OF LAW
        • Title IV JUDICIAL BRANCH
          • Chapter 23A CIRCUIT COURT
        • Title V MILITARY AFFAIRS
          • Chapter 39F Local Rescue Programs; State and Local Search and Rescue Programs
        • Title VI FINANCIAL ADMINISTRATION
          • Chapter 41 DEPARTMENT OF THE TREASURY
          • Chapter 44 CLAIMS UPON THE TREASURY
          • Chapter 45 BUDGET AND FINANCIAL ADMINISTRATION
            • Collection of Debts Owed the Commonwealth
          • Chapter 46 REPORT AND ACCOUNTING OF STATE FUNDS BY LOCAL OFFICERS
        • Title VIII OFFICES AND OFFICERS
          • Chapter 64 FEES AND COMPENSATION OF PUBLIC OFFICERS AND EMPLOYEES
            • Fees and Compensation
            • Accounts and Accounting
        • Title IX COUNTIES, CITIES, AND OTHER LOCAL UNITS
          • Chapter 65 GENERAL PROVISIONS APPLICABLE TO COUNTIES, CITIES, AND OTHER LOCAL UNITS
            • Miscellaneous General Provisions
            • Tax Increment Financing in Counties Containing a City of the First Class
            • Riverport Authority
            • Emergency Services Boards
            • Incremental Financing for Economic Development
            • Governmental Leasing Act
          • Chapter 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)
            • Fiscal Courts
            • Taxation of Business
          • Chapter 68 COUNTY FINANCE AND COUNTY TREASURER—LICENSE TAXES
          • Chapter 82 GENERAL PROVISIONS APPLICABLE TO CITIES
          • Chapter 91 FINANCE AND REVENUE OF CITIES OF THE FIRST CLASS—TAXATION
          • Chapter 91A FINANCE AND REVENUE OF CITIES
            • Financial Administration
            • Tourist and Convention Commissions
            • Restaurant Tax
          • Chapter 92 FINANCE AND REVENUE OF CITIES OTHER THAN THE FIRST CLASS
          • Chapter 97 PARKS, PLAYGROUNDS AND RECREATION
        • Title XI REVENUE AND TAXATION
          • Chapter 131 REVENUE CABINET
            • Kentucky Taxpayers' Bill of Rights
            • General Provisions
            • Kentucky Board of Tax Appeals
            • Tax Amnesty Program
            • Procedure When Tax Not Paid
            • Application of Refunds to Taxes Due
            • Tobacco Master Settlement Agreement Complementary Act
            • Identifying Delinquent Taxpayers
            • Financial Institution Data Match System
            • Penalties
          • Chapter 132 LEVY AND ASSESSMENT OF PROPERTY TAXES
          • Chapter 134 PAYMENT, COLLECTION, AND REFUND OF TAXES
          • Chapter 135 COLLECTION OF PUBLIC CLAIMS BY ACTION
            • Penalties
          • Chapter 136 CORPORATION AND UTILITY TAXES
            • Watercraft Operated for Commercial Purpose
            • Bank Franchise and Local Deposit Tax
            • Penalties
          • Chapter 138 EXCISE TAXES
            • Motor Vehicle Usage
            • Race Track Admissions
            • Payment Under Protest
            • Pari-Mutuel Betting
            • Marijuana and Controlled Substances
          • Chapter 139 SALES AND USE TAXES
            • Exemptions
            • Administration
          • Chapter 141 INCOME TAXES
            • Alternative Fuel Producer Tax Credits
            • New Markets Development Program Tax Credit
            • Energy Efficiency Products and Homes Tax Credit
            • Refund Designations
            • Nongame Species and Habitat Acquisition Programs
            • Interest and Penalties
          • Chapter 142 MISCELLANEOUS TAXES
          • Chapter 143 COAL TAX
          • Chapter 144 TAX INCENTIVES FOR ECONOMIC DEVELOPMENT
        • Title XII CONSERVATION AND STATE DEVELOPMENT
          • Chapter 148 PARKS AND TOURISM
            • Film Industry Incentives
          • Chapter 151B CABINET FOR WORKFORCE DEVELOPMENT
          • Chapter 152 ENERGY DEVELOPMENT
            • Alternative Fuel Technologies
          • Chapter 153 THE ARTS; STATE ZOO
            • Kentucky Center for the Arts
          • Chapter 154 DEVELOPMENT
            • Subchapter 1 Generalities
            • Subchapter 12 Cabinet for Economic Development
              • Organization
            • Subchapter 20 Financing of Development Generally
              • Kentucky Economic Development Finance Authority
              • Kentucky Enterprise Initiative Act
              • Kentucky Investment Fund
              • Commonwealth Venture Fund
            • Subchapter 22 Financing of Rural Economic Development
            • Subchapter 23 Economic Development Projects in Qualified Zones
            • Subchapter 24 Financing of Jobs Development
            • Subchapter 25 Economic Development Incentive Program for Companies Located Within Jurisdiction of Consolidated Local Government Containing City of the First Class
            • Subchapter 26 Financing of Existing Industry Development
            • Subchapter 27 Incentives for Energy Independence Act
            • Subchapter 28 Financing of New Industry Development
            • Subchapter 30 Tax Increment Financing
            • Subchapter 32 The Kentucky Business Investment Program
            • Subchapter 34 Reinvestment of Manufacturing Facilities
            • Subchapter 35 Applied and Basic Research Development
            • Subchapter 45 Enterprise Zone Development
            • Subchapter 47 Forest Resources Development
              • Kentucky Wood Products Competitiveness Corporation
            • Subchapter 48 Environmental Stewardship
              • Kentucky Environmental Stewardship Act
            • Subchapter 60 Emergency Small Business Jobs Stimulus Act
            • Subchapter 85 West Kentucky Development
          • Chapter 155 BUSINESS DEVELOPMENT CORPORATIONS
        • Title XIII EDUCATION
          • Chapter 160 SCHOOL DISTRICTS
          • Chapter 164 STATE UNIVERSITIES AND COLLEGES; REGIONAL EDUCATION; ARCHAEOLOGY
        • Title XIV LIBRARIES AND ARCHIVES
          • Chapter 171 STATE LIBRARIES; LIBRARIANS; STATE ARCHIVES AND RECORDS
        • Title XV ROADS, WATERWAYS, AND AVIATION
          • Chapter 174 TRANSPORTATION CABINET
        • Title XVI MOTOR VEHICLES
          • Chapter 186 LICENSING OF MOTOR VEHICLES, OPERATORS AND TRAILERS
        • Title XVII ECONOMIC SECURITY AND PUBLIC WELFARE
          • Chapter 197 PENITENTIARIES
          • Chapter 205 PUBLIC ASSISTANCE AND MEDICAL ASSISTANCE
        • Title XVIII PUBLIC HEALTH
          • Chapter 211 STATE HEALTH PROGRAMS
            • Fluidized Bed Energy Production Facilities
        • Title XXIII PRIVATE CORPORATIONS AND ASSOCIATIONS
          • Chapter 271B BUSINESS CORPORATIONS
            • Subtitle 1 General Provisions
              • Definitions
            • Subtitle 5 Office and Agent
            • Subtitle 8 Directors and Officers
              • Meetings and Action of Board of Directors
            • Subtitle 12 Sale of Assets; Business Combinations
          • Chapter 273 RELIGIOUS, CHARITABLE, AND EDUCATIONAL SOCIETIES; NONSTOCK, NONPROFIT CORPORATIONS
            • Nonstock, Nonprofit Corporations
          • Chapter 275 LIMITED LIABILITY COMPANIES
        • Title XXV BUSINESS AND FINANCIAL INSTITUTIONS
          • Chapter 286 KENTUCKY FINANCIAL SERVICES CODE
            • Subtitle 3 Banks and Trust Companies
            • Subtitle 6 Credit Unions
          • Chapter 287 BANKS AND TRUST COMPANIES
          • Chapter 290 CREDIT UNIONS
          • Chapter 299 ASSESSMENT OR COOPERATIVE INSURANCE
            • Life and Casualty Insurance
            • Insurance Other Than Life
          • Chapter 304 INSURANCE CODE
            • Subtitle 1 Scope; General Definitions and Provisions
            • Subtitle 3 Authorization of Insurers and General Requirements
            • Subtitle 4 Fees and Taxes
            • Subtitle 10 Surplus Lines
              • Surplus Lines Insurance Multi-State Compliance Compact
            • Subtitle 11 Unauthorized Insurers; Prohibitions and Process
            • Subtitle 18 Group and Blanket Health Insurance
            • Subtitle 36 Kentucky Insurance Guaranty Association
            • Subtitle 45 Product Liability Risk Retention Groups
            • Subtitle 49 Captive Insurers
        • Title XXVII LABOR AND HUMAN RIGHTS
          • Chapter 342 WORKERS' COMPENSATION
        • Title XXIX COMMERCE AND TRADE
          • Chapter 362 PARTNERSHIPS
            • Registered Limited Liability Partnerships
            • Kentucky Revised Uniform Partnership Act (2006)
              • General Provisions
              • Relations of Partners to Persons Dealing with Partnership
              • Limited Liability Partnership
              • Foreign Limited Liability Partnership
            • Kentucky Uniform Limited Partnership Act (2006)
              • Foreign Limited Partnerships
        • Title XXXV DOMESTIC RELATIONS
          • Chapter 403 DISSOLUTION OF MARRIAGE; CHILD CUSTODY
        • Title XXXVI STATUTORY ACTIONS AND LIMITATIONS
          • Chapter 413 LIMITATION OF ACTIONS
        • Title XXXVIII WITNESSES, EVIDENCE, NOTARIES, COMMISSIONERS OF FOREIGN DEEDS, AND LEGAL NOTICES
          • Chapter 424 LEGAL NOTICES
            • General Provisions
        • Title XLI LAWS
          • Chapter 446 CONSTRUCTION OF STATUTES
      • Louisville License Tax
        • Title XI BUSINESS REGULATIONS
          • Chapter 110 OCCUPATIONAL LICENSE TAX
      • Lexington-Fayette Urban Cty. Govt. License ''Income'' Ordinance
        • Chapter 13 LICENSES AND REGULATIONS
          • Article 1 IN GENERAL
      • L. 2010
        • (L. 2010, 1st Ex. Sess., c. 2)
      • L. 2012
        • (L. 2012, c. 110)
      • L. 2013
        • (L. 2013, c. 40)
        • (L. 2013, c. 65)
        • (L. 2013, c. 131)
    • Regulations
      • Ky. Admin. Regs.
        • Title 103 REVENUE CABINET
          • Chapter 1 GENERAL ADMINISTRATION
          • Chapter 3 FORMS MANUAL
          • Chapter 15 INCOME TAX; GENERAL ADMINISTRATION
          • Chapter 16 INCOME TAX; CORPORATIONS
          • Chapter 17 INCOME TAX; INDIVIDUAL
          • Chapter 18 INCOME TAX; WITHHOLDING
          • Chapter 19 INCOME TAX; MISCELLANEOUS
          • Chapter 20 CORPORATION LICENSE TAX
          • Chapter 44 SELECTIVE EXCISE TAX: MOTOR VEHICLE USAGE.
          • Chapter 45 SELECTIVE EXCISE TAX - MISCELLANEOUS.
          • Chapter 50 TAX INCREMENT FINANCING.
        • Title 306 CABINET FOR ECONOMIC DEVELOPMENT
          • Chapter 1 ECONOMIC DEVELOPMENT
        • Title 307 ECONOMIC DEVELOPMENT CABINET
          • Chapter 1 KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY
          • Chapter 4 KEDFA
          • Chapter 8 KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY
          • Chapter 9 KENTUCKY ECONOMIC DEVELOPMENT FINANCE AUTHORITY
        • Title 802 PUBLIC PROTECTION AND REGULATION CABINET— KENTUCKY BOARD OF TAX APPEALS
          • Chapter 1 TAX APPEALS
        • Title 806 PUBLIC PROTECTION CABINET OFFICE OF INSURANCE
          • Chapter 2 ADMINISTRATION
          • Chapter 10 SURPLUS LINES
      • Louisville License Tax Regulations
        • SECTION 1 — GENERAL PROVISIONS
        • SECTION 2 — OCCUPATIONAL LICENSE FEE ON WAGES
        • SECTION 3 — OCCUPATIONAL LICENSE FEE ON NET PROFITS
        • SECTION 4 — SPECIFIC CLASSES OF PERSONS
        • SECTION 5 — MISCELLANEOUS SPECIAL LICENSE FEES; REGULATORY PERMIT FEES
        • SECTION 6 — PROCEDURE AND ADMINISTRATION
      • Lexington-Fayette Urban County Government License ''Income'' Tax Regulations
        • LICENSE FEE REGULATIONS OF THE LEXINGTON-FAYETTE URBAN COUNTY GOVERNMENT (THIRD EDITION)
    • Index
      • Income--Corporate
      • Corporate Licenses
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Louisiana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAX
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF LOUISIANA TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM FEDERAL TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTION
        • TAXABLE/EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
      • Special Local
        • SPECIAL CITY AND PARISH TAXES—ENABLING ACTS
        • NEW ORLEANS BUSINESS AND OCCUPATION TAX
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAX—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • Franchise
        • FRANCHISE TAX—FORMS
    • Annotations
      • Income--Corporate
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTION
        • TAXABLE/EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RETURNS AND PAYMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL CITY AND PARISH TAXES—ENABLING ACTS
    • Statutes
      • 1974 La. Constitution
        • Article III LEGISLATIVE BRANCH
        • Article V JUDICIAL BRANCH
        • Article VI LOCAL GOVERNMENT
        • Article VII REVENUE AND FINANCE
        • Article VIII EDUCATION
        • Article X REVENUE AND TAXATION
        • Article XII GENERAL PROVISIONS
        • Article XIII CONSTITUTIONAL REVISION
        • Article XIV TRANSITIONAL PROVISIONS
      • La. Rev. Stat. Ann.
        • Title 3 AGRICULTURE AND FORESTRY
          • Chapter 5 ADVERTISING, MARKETING, AND PROCESSING
            • Part IV Farm Products Market Facilities
        • Title 6 BANKS AND BANKING
          • Chapter 7-A LOUISIANA TRUST COMPANY LAW
            • Part I General Provisions
            • Part II Private Trust Companies
          • Chapter 8 CREDIT UNIONS
        • Title 9 CIVIL CODE ANCILLARIES
          • III OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS
            • Code Title XI Partnership
              • Chapter 1 Central Registry For Contracts of Partnership
              • Chapter 3 Registered Limited Liability Partnerships
            • Code Title XII Of Loan
              • Chapter 1 Interest
                • Part I General
        • Title 11 CONSOLIDATED PUBLIC RETIREMENT SYSTEMS
          • Subtitle I GENERAL AND PRELIMINARY PROVISIONS
            • Chapter 4 Provisions Affecting More Than One System
              • Part II General Provisions
                • Subpart O Disaster Relief
          • Subtitle II STATE SYSTEMS
            • Chapter 1 Louisiana State Employees' Retirement System
              • Part I General Provisions
          • Subtitle III STATEWIDE SYSTEMS
            • Chapter 3 District Attorneys' Retirement System
              • Part I General Provisions
            • Chapter 7 Sheriffs' Pension and Relief Fund
            • Chapter 8 Municipal Police Employees' Retirement System
            • Chapter 9 Firefighters' Retirement System
          • Subtitle IV MUNICIPAL AND PARISH SYSTEMS
            • Chapter 4 Other Pension and Relief Funds in Particular Cities
              • Part III Employees' Retirement System of the Sewerage and Water Board of the City of New Orleans
        • Title 12 CORPORATIONS AND ASSOCIATIONS
          • Chapter 1 BUSINESS CORPORATION LAW
            • Part I Definitions
            • Part II Incorporation
            • Part III Amendment and Restatement of Articles
            • Part IV Corporate Powers
            • Part V Shares
            • Part VI Capital, Surplus, Dividends
            • Part VII Shareholders
            • Part XI Mergers, Consolidations, and Share Exchanges
            • Part XVII General Provisions
          • Chapter 3 FOREIGN CORPORATION LAW
          • Chapter 4 SPECIAL CORPORATIONS
            • Part V Cooperative Housing Corporations
          • Chapter 10 INDUSTRIAL OR ECONOMIC DEVELOPMENT CORPORATIONS
          • Chapter 11 PROFESSIONAL DENTAL CORPORATIONS AND LIMITED LIABILITY COMPANIES
          • Chapter 15 PROFESSIONAL NURSING CORPORATIONS
          • Chapter 21 PROFESSIONAL OCCUPATIONAL THERAPY CORPORATIONS
          • Chapter 22 LIMITED LIABILITY COMPANIES
            • Part I Definitions
            • Part II Formation
            • Part III Management and Management Rights of Members
            • Part IV Finance
            • Part V Distributions
            • Part VI Assignment of Membership Interests
            • Part VII Dissolution
            • Part VIII Foreign Limited Liability Companies
            • Part IX Merger
            • Part X Miscellaneous
          • Chapter 25 CONVERSIONS OF BUSINESS ORGANIZATIONS
        • Title 13 COURTS AND JUDICIAL PROCEDURE
          • Chapter 1 JUDICIAL OFFICERS AND EMPLOYEES, IN GENERAL
            • Part I General Provisions
          • Chapter 4 DISTRICT COURTS — ORLEANS PARISH EXCEPTED
            • Part IV Clerks
              • Subpart C Fees
          • Chapter 23 JUDGMENTS
            • Part I General Provisions
          • Chapter 32 PARTICULAR CLASSES OF ACTIONS AND CASES
            • Part XII State, Actions by, or on Behalf of
          • Chapter 38 LAW ENFORCEMENT DISTRICTS
        • Title 14 CRIMINAL LAW
          • Chapter 1 CRIMINAL CODE
            • Part V Offenses Affecting The Public Morals
              • Subpart B Offenses Affecting General Morality
                • 4. Unlawful Sale, Purchase, and Possession of Alcoholic Beverages
        • Title 16 DISTRICT ATTORNEYS
          • Chapter 3 DISTRICT ATTORNEYS' RETIREMENT SYSTEM
        • Title 17 EDUCATION
          • Chapter 2 TEACHERS AND EMPLOYEES
            • Part III State Teachers' Retirement System
            • Part XIII Purchase of Annuities by School Boards
          • Chapter 4 LOUISIANA STATE UNIVERSITY AND AGRICULTURAL AND MECHANICAL COLLEGE
            • Part V Louisiana State University Retirement System
          • Chapter 22-A LOUISIANA STUDENT TUITION ASSISTANCE AND REVENUE TRUST PROGRAM
          • Chapter 26 COLLEGES AND UNIVERSITIES
            • Part IX Miscellaneous Provisions
        • Title 18 LOUISIANA ELECTION CODE
          • Chapter 12 REGISTRARS OF VOTERS EMPLOYEES' RETIREMENT SYSTEM
        • Title 22 INSURANCE CODE
          • Chapter 1 GENERAL PROVISIONS
            • Part I Title, Definitions, Classifications, and Other Regulatory Matters
              • Subpart D Insurance in General
          • Chapter 2 REQUIREMENTS FOR INSURERS AND OTHER RISK BEARING ENTITIES
            • Part I Kinds of Insurers
              • Subpart G Non-Profit Funeral Service Associations
              • Subpart I Health Maintenance Organizations
              • Subpart J Fraternal Benefit Societies
              • Subpart K Foreign and Alien Insurers
              • Subpart O Surplus Lines
              • Subpart Q Risk Retention Groups
              • Subpart S Captive Insurers
          • Chapter 3 DEPOSITS, ASSESSMENTS, FEES AND TAXES
            • Part I General Provisions
            • Part III Fees
            • Part IV Taxes and Exemptions
          • Chapter 4 INSURANCE AND INSURANCE CONTRACT REQUIREMENTS BY TYPE OF INSURANCE
            • Part III Health and Accident Coverage
              • Subpart J Louisiana Health Plan
            • Part IV Property and Casualty
              • Subpart O Rate Making Procedures and Organizations
            • Part V Collision Damage Waiver Law
          • Chapter 10 GUARANTY FUNDS
            • Part I Louisiana Insurance Guaranty Association Law
            • Part II Louisiana Life and Health Insurance Guaranty Association Funds
          • Chapter 11 COMMISSIONS AND ASSOCIATIONS
            • Part I Fire Insurance Patrol Associations
        • Title 25 LIBRARIES, MUSEUMS, AND OTHER SCIENTIFIC AND CULTURAL FACILITIES
          • Chapter 26 THE ATCHAFALAYA TRACE COMMISSION
            • Part II The Atchafalaya Trace Heritage Area Development Zone
        • Title 27 GAMING CONTROL ACT
          • Chapter 4 THE LOUISIANA RIVERBOAT ECONOMIC DEVELOPMENT AND GAMING CONTROL ACT
            • Part X Fees
          • Chapter 7 PARI-MUTUEL LIVE RACING FACILITY ECONOMIC REDEVELOPMENT AND GAMING CONTROL ACT
            • Part IV Taxes And Fees; Distribution Of Revenues
        • Title 29 MILITARY, NAVAL, AND VETERANS' AFFAIRS
          • Chapter 2 VETERANS GENERALLY
            • Part VI Military Service Relief Act
              • Subpart A General Provisions
              • Subpart H Taxes and Other Assessments
              • Subpart I Professional and Occupational Licenses
              • Subpart J Prohibition Against Academic Penalties
              • Subpart K General Relief
        • Title 33 MUNICIPALITIES AND PARISHES
          • Chapter 1 CREATION, ORGANIZATION, ALTERATION, AND DISSOLUTION
            • Part IV Physical Development of Parishes and Municipalities
              • Subpart B-7 Lasalle Economic Development District
              • Subpart B-9 Tri-Parish Economic Development District
              • Subpart B-38 Winn Parish Economic Development District
              • Subpart B-39 Louisiana Community Economic Development Act
              • Subpart B-40 Iberia Economic Development Authority
              • Subpart B-41 Parish Convention Center Commissions
              • Subpart B-47 Miscellaneous Provisions
          • Chapter 2 LOCAL GOVERNMENT
            • Part I Mayor and Board of Aldermen
              • Subpart F Functions of Other Municipal Officials
          • Chapter 6 TAXATION AND FISCAL AFFAIRS
            • Part I Special Taxes
              • Subpart D Sales Taxes
              • Subpart E Miscellaneous Special Taxes
            • Part II Levy and Collection of Taxes
              • Subpart A General Provisions
              • Subpart B Tax Rate
              • Subpart D Enforcement Of Tax
            • Part III Deposit and Expenditure of Funds
            • Part VI Business Inducement Zones
          • Chapter 8 WATER SUPPLY
          • Chapter 11 RECREATIONAL FACILITIES
          • Chapter 12-A SPECIAL MUNICIPAL DISTRICTS
            • Part III Business and Industrial Districts in Certain Municipalities
          • Chapter 17 PAROCHIAL EMPLOYEES' RETIREMENT SYSTEM OF LOUISIANA
          • Chapter 18 MUNICIPAL EMPLOYEES' RETIREMENT SYSTEM OF LOUISIANA
          • Chapter 26 LAW ENFORCEMENT DISTRICTS
          • Chapter 27 COOPERATIVE ECONOMIC DEVELOPMENT
            • Part I General Provisions
            • Part II Tax Increment Financing — Local Governmental Subdivisions
          • Chapter 47 MISCELLANEOUS
        • Title 36 ORGANIZATION OF EXECUTIVE BRANCH OF STATE GOVERNMENT
          • Chapter 10 DEPARTMENT OF REVENUE
          • Chapter 22 EFFECT OF TRANSFER
            • Part I Transfers with Certain Functions Retained
        • Title 39 PUBLIC FINANCE
          • Subtitle I STATE FINANCE
            • Chapter 1 Division of Administration
              • Part II-A Special Funds
                • Subpart F-A Louisiana Coastal Protection and Restoration Financing Corporation
                • Subpart G Sports Facility Assistance Fund
                • Subpart P The Manufactured Home Tax Fairness Fund
        • Title 40 PUBLIC HEALTH AND SAFETY
          • Chapter 6 DEPARTMENT OF PUBLIC SAFETY
            • Part III State Police
              • Subpart B Insurance Fraud Investigation Unit
        • Title 46 PUBLIC WELFARE AND ASSISTANCE
          • Chapter 3 PUBLIC ASSISTANCE
            • Part VII Miscellaneous Provisions
          • Chapter 4 POOR RELIEF
            • Part VI Homeless Trust Fund (Repealed)
          • Chapter 6 CHARITY HOSPITALS
            • Part III Biomedical Research And Development Park (Repealed)
        • Title 47 REVENUE AND TAXATION
          • Subtitle I PRELIMINARY AND GENERAL PROVISIONS
            • Chapter 1 General Provisions
            • Chapter 2 Taxpayer's Bill of Rights; Taxes Collected and Administered by the Department of Revenue
          • Subtitle II PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
            • Chapter 1 Income Tax
              • Part I General Provisions
                • Subpart A Introductory Provisions
                • Subpart B Tax Levy; Rates of Tax
                • Subpart C Computation of Net Income
                • Subpart D Accounting Periods and Methods of Accounting
                • Subpart E Returns and Payment of Tax
                • Subpart F Withholding Income Tax On Wages, And Declaration Of Tax By Individuals
                • Subpart G Wildlife Habitat and Natural Heritage Trust Donation
                • Subpart H Louisiana Association of Councils on Aging Donation
                • Subpart I Louisiana Military Family Assistance Fund Checkoff Donations
                • Subpart J Coastal Protection and Restoration Fund Checkoff Donations
                • Subpart M Political Party Donation
                • Subpart N Special Provisions, Donation of Tax Refunds
                • Subpart P Snap Fraud and Abuse Detection and Prevention Fund Checkoff Donations
                • Subpart Q Louisiana Operation Game Thief Checkoff Fund
                • Subpart R Louisiana Senior Citizens Trust Fund Donation (Repealed)
                • Subpart S United States Olympic Committee Donation (Repealed)
                • Subpart T Ducks Unlimited Donation
              • Part II Supplemental Provisions
                • Subpart A Exemption of Certain Corporations
                • Subpart B Computation of Net Income
                • Subpart C Estates and Trusts
                • Subpart D Partnerships
                • Subpart E Insurance Companies
                • Subpart F Nonresident Individuals and Corporations
                • Subpart G Overpayments
                • Subpart H Administrative Provisions
              • Part II-A Louisiana Corporation Income Tax
                • Subpart A Introductory Provisions, Tax Levy, Rates of Tax; Credits
                • Subpart B Computation of Louisiana Taxable Income
                • Subpart C Accounting Periods and Methods of Accounting
                • Subpart D Exempt Organizations
                • Subpart E Administrative Provisions: Records, Returns, Due Dates, Payment of Taxes
                • Subpart F Definitions and Special Provisions
              • Part III Provisions for Individuals
              • Part IV Offset of Individual Income Tax Refunds Against Debts Owed Certain State Agencies
              • Part V Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons
              • Part VI Income Tax on Estates and Trusts
            • Chapter 2 Sales Tax
            • Chapter 2-A Additional Sales and Use Tax
            • Chapter 2-B Additional Sales and Use Tax; Use Tax on Limestone Aggregate
            • Chapter 2-D Uniform Local Sales Tax Code
              • Part B Levy of Taxes
              • Part C Definitions, Exclusions, Exemptions, and Other Prohibitions
            • Chapter 5 Corporation Franchise Tax
            • Chapter 16 First Use Tax (Repealed)
              • Part II Use Tax Proceeds (Repealed)
                • Subpart A First Use Tax Trust Fund (Repealed)
            • Chapter 17 Board of Tax Appeals
              • Part I General Provisions
              • Part II Appeals for Redetermination of Assessment or for Determination of Overpayment
              • Part III Waiver of Penalties
              • Part V Claims Against the State
            • Chapter 18 Administrative Provisions
              • Part I General Powers and Duties of Collector
              • Part II Investigations and Hearings
              • Part III Assessment and Collection Procedures
              • Part IV Interest and Penalties
              • Part V Refunds of Overpayments
              • Part VI Criminal Penalties
              • Part VII Miscellaneous Provisions
          • Subtitle III PROVISIONS RELATING TO AD VALOREM TAXES
            • Chapter 2 State Supervision of Levy and Assessment
              • Part II Louisiana Tax Commission
              • Part IV Assessors Guaranteed Loan Program
            • Chapter 3 Assessment
              • Part III Assessment Procedure
            • Chapter 4 Payment and Collection
              • Part I Tax Collectors
            • Chapter 7 The Educational Facilities Trust Fund District (Repealed)
          • Subtitle IV MISCELLANEOUS TAXES
            • Chapter 3 Miscellaneous Taxes
              • Part I Marijuana and Controlled Dangerous Substances Tax
            • Part II Tax on Sales at Public Auction
            • Part III Sweet Potato Tax
          • Subtitle V EXEMPTIONS FOR INDUSTRY
            • Chapter 1 Contracts with Board of Commerce and Industry on Recommendation of Governor
            • Chapter 2 Contracts with Board of Commerce and Industry for Relocating Manufacturing or Business Establishments on Recommendation of Governor (Repealed)
            • Chapter 3 Exemptions for Manufacturing Establishments
            • Chapter 4 Limited Exemption for Downtown, Historic, and Economic Development Districts
            • Chapter 5 Corporate Tax Apportionment Program
          • Subtitle VI (Repealed eff. 7-1-01) STATE TAX REVENUE LIMIT
            • Chapter 1 General Provisions (Repealed)
          • Subtitle VII MISCELLANEOUS EXEMPTIONS
            • Chapter 1 Exemptions from State and Local Taxes
            • Chapter 2 School Readiness Tax Credits
            • Chapter 3 Rebates for Donations to School Tuition Organizations
            • Chapter 4 Procurement Processing Company Rebate Program
          • Subtitle VIII MISCELLANEOUS REVENUES
            • Chapter 1 Regulation of Gaming Equipment
          • Subtitle IX DEVELOPMENT FINANCING
            • Chapter 1 Tax Increment Development Corporations
          • Subtitle XI THE LOUISIANA LOTTERY CORPORATION LAW
            • Chapter 1 General Provisions
            • Chapter 2 Creation of Corporation; Board of Directors and Officers of Corporation
            • Chapter 3 Operations of Corporation
            • Chapter 4 Prizes
            • Chapter 5 Retailers
        • Title 48 ROADS, BRIDGES AND FERRIES
          • Chapter 1 DEPARTMENT OF TRANSPORTATION AND DEVELOPMENT
            • Part XI-A State Highway Improvement Fund
        • Title 49 STATE ADMINISTRATION
          • Chapter 1 GENERAL PROVISIONS
            • Part XII Termination and Re-Creation of Statutory Entities
          • Chapter 3 SECRETARY OF STATE
          • Chapter 13 ADMINISTRATIVE PROCEDURE
        • Title 51 TRADE AND COMMERCE
          • Chapter 7 MUNICIPAL AND PARISH INDUSTRIAL DEVELOPMENT BOARDS
          • Chapter 9 TOURISM DEVELOPMENT GENERALLY
            • Subpart C Louisiana Tourism Promotion District Act
          • Chapter 21 ENTERPRISE ZONES
          • Chapter 22 URBAN REVITALIZATION TAX INCENTIVE PROGRAM
          • Chapter 26 THE LOUISIANA CAPITAL COMPANIES TAX CREDIT PROGRAM
          • Chapter 37 DEDICATED RESEARCH INVESTMENT FUND
          • Chapter 39 ECONOMIC DEVELOPMENT ACT
            • Part III Louisiana Small Business Incubator Program
            • Part VI Technology Commercialization Credit and Jobs Program
          • Chapter 39-C RETENTION AND MODERNIZATION ACT
          • Chapter 42 LOUISIANA QUALITY JOBS PROGRAM ACT
          • Chapter 47 LOUISIANA CAPITAL INVESTMENT TAX CREDIT (TERMINATED)
          • Chapter 52 THE LOUISIANA COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION ACT
          • Chapter 53 THE LOUISIANA BANKING DEVELOPMENT DISTRICTS ACT
          • Chapter 54 CORPORATE HEADQUARTERS RELOCATION PROGRAM
          • Chapter 55 COMPETITIVE PROJECTS PAYROLL INCENTIVE PROGRAM
        • Title 52 UNITED STATES
          • Chapter 1 REALTY, ACQUISITION OF TITLE, JURISDICTION OR RIGHT TO USE
        • Title 56 WILDLIFE AND FISHERIES
          • Chapter 8 LOUISIANA NATURAL HERITAGE PRESERVATION
            • Part V Wildlife Habitat and Natural Heritage Trust
      • La. Civ. Code Ann.
        • BOOK III OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS
      • La. Code Civ. Proc. Ann.
        • BOOK VI PROBATE PROCEDURE
          • Title 1 GENERAL DISPOSITIONS Ch. 5 Payment of State Inheritance Taxes
      • Code of the City of New Orleans
        • Chapter 150 TAXATION
          • Article III ASSESSMENT AND COLLECTION PROCEDURE OF TAXES OTHER THAN AD VALOREM TAXES
          • Article V DOCUMENTARY TRANSACTION TAX
          • Article VI SALES AND USE TAX
          • Article VII OCCUPATIONAL LICENSE TAX
          • Article VIII HOTEL OCCUPANCY PRIVILEGE TAX
          • Article IX CHAIN STORE TAX
          • Article X INSURANCE TAX
          • Article XI TRANSIENT OR FOREIGN BUSINESSES
          • Article XII PARKING/BERTHING TAX
          • Article XIII TELECOMMUNICATIONS SERVICES
      • L. 2005
        • L. 2005, HCR 134
    • Regulations
      • La. Admin. Code
        • Title 7 AGRICULTURE AND ANIMALS
          • Part XXXI MILK, MILK PRODUCTS AND SUBSTITUTIONS
            • Chapter 5 Tax Credit for certain Milk Producers
          • Part XXXIX FORESTRY
            • Chapter 1 Timber Stumpage
        • Title 10 FINANCIAL INSTITUTIONS, CONSUMER CREDIT, INVESTMENT SECURITIES, AND UCC.
          • Part XV Other Regulated Entities.
            • Chapter 3 Capital Companies Tax Credit Program
            • Chapter 17 Louisiana Community Development Financial Institution Program
        • Title 13 ECONOMIC DEVELOPMENT.
          • Part I FINANCIAL INCENTIVE PROGRAMS.
            • Chapter 7 Enterprise Zone Program
            • Chapter 11 Quality Jobs Program
            • Chapter 17 Industry Assistance Program
            • Chapter 19 Tax Equalization Program
            • Chapter 27 Technology Commercialization Credit
            • Chapter 29 Research and Development Tax Credit
            • Chapter 33 Angel Investor Tax Credit
            • Chapter 35 Retention and Modernization Program
            • Chapter 39 Ports of Louisiana Tax Credits
              • Subchapter A Investor Tax Credit
            • Chapter 41 Corporate Tax Apportionment Program
            • Chapter 43 Competitive Projects Payroll Incentive Program
            • Chapter 45 Corporate Headquarters Relocation Program
        • Title 19 CORPORATIONS AND BUSINESS
          • Part II SMALL AND EMERGING BUSINESS DEVELOPMENT PROGRAM
            • Chapter 5 Mentor Protégé Tax Credit Program
        • Title 33 ENVIRONMENTAL QUALITY.
          • Part VII SOLID WASTE
            • Subpart 2 Recycling
              • Chapter 104 Credit for New Recycling Manufacturing or Process Equipment and/or Service Contracts
        • Title 37 INSURANCE.
          • Part XIII REGULATIONS.
            • Chapter 95 Regulation 81 — Military Personnel Automobile Liability Insurance Premium Discount and Insurer Premium Tax Credit Program
        • Title 61 REVENUE AND TAXATION
          • Part I TAXES COLLECTED AND ADMINISTERED BY THE SECRETARY OF REVENUE AND TAXATION
            • Chapter 3 Corporation Franchise Tax
            • Chapter 6 Presidential Disaster Relief
            • Chapter 9 Hazardous Waste Tax
            • Chapter 11 Income: Corporation Income Tax
            • Chapter 13 Income: Individual
            • Chapter 14 Income: Partnerships
            • Chapter 15 Income: Withholding Tax
            • Chapter 16 Louisiana Entertainment Industry Tax Credit Programs
              • Subchapter A Motion Picture Investor Tax Credit Program
              • Subchapter B Louisiana Filmmakers Grant Fund Program
              • Subchapter C. Louisiana Sound Recording Investor Tax Credit Program
              • Subchapter D. Louisiana Digital Media Act
              • Subchapter E. Musical and Theatrical Production Income Tax Credit Program
            • Chapter 17 Inheritance and Estate Transfer Tax
            • Chapter 19 Miscellaneous Tax Exemptions
            • Chapter 49 Tax Collection
            • Chapter 53 Miscellaneous Fees
          • Part III DEPARTMENT OF REVENUE — ADMINISTRATIVE PROVISIONS AND MISCELLANEOUS
            • Chapter 1 Agency Guidelines
            • Chapter 3 Alternative Dispute Resolution Procedures
            • Chapter 5 Authorized Representatives
            • Chapter 11 Donations
            • Chapter 15 Mandatory Electronic Filing of Tax Returns and Payment
            • Chapter 21 Interest and Penalties
            • Chapter 25 Returns
      • La. Regs.
        • INCOME TAX REGULATIONS
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Maine
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME OR NET INCOME/MAINE ASSETS)
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS.—
        • UNITARY BUSINESSES
        • COMPUTATION OF MINIMUM TAXES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • FINANCIAL INSTITUTIONS FRANCHISE TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES TAXES—EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES—
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • ADDITIONS TO TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EXPLANATION
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES—
    • Statutes
      • Maine Constitution
        • Article IV (LEGISLATIVE POWER)
        • Article VI (JUDICIAL POWER)
        • Article IX GENERAL PROVISIONS
      • Me. Rev. Stat. Ann.
        • Title 5 ADMINISTRATIVE PROCEDURES AND SERVICES
          • Chapter 5 DEPT. OF FINANCE AND ADMINISTRATION
          • Chapter 9 ATTORNEY GENERAL
          • Chapter 13 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
          • Chapter 141 GENERAL PROVISIONS
          • Chapter 375 MAINE ADMINISTRATIVE PROCEDURE ACT
        • Title 9-A MAINE CONSUMER CREDIT CODE
        • Title 9-B FINANCIAL INSTITUTIONS
          • Chapter 13 DEFINITIONS
          • Chapter 21 ADMINISTRATION
          • Chapter 101 FINANCIAL INSTITUTION HOLDING COMPANIES
        • Title 10 COMMERCE AND TRADE
          • Chapter 110 FINANCE AUTHORITY OF MAINE
          • Chapter 222 PAYROLL PROCESSORS
          • Chapter 1003 NORTHERN MAINE TRANSMISSION CORPORATION
        • Title 11 UNIFORM COMMERCIAL CODE
          • Chapter 9-A TRANSACTIONS
        • Title 12 CONSERVATION
          • Chapter 903 DEPARTMENT OF INLAND FISHERIES AND WILDLIFE
        • Title 14 COURT PROCEDURE—CIVIL
          • Chapter 201 VENUE
          • Chapter 601 GENERAL PROVISIONS
        • Title 20-A EDUCATION
          • Chapter 417 MAINE COLLEGE SAVINGS PROGRAM
        • Title 23 HIGHWAYS
          • Chapter 24 MAINE TURNPIKE
        • Title 24 INSURANCE
          • Chapter 19 NONPROFIT HOSPITAL OR MEDICAL SERVICE ORGANIZATIONS
        • Title 24-A MAINE INSURANCE CODE
          • Chapter 3 THE INSURANCE SUPERINDENDENT
          • Chapter 5 AUTHORIZATION OF INSURER AND GENERAL REQUIREMENTS
          • Chapter 7 FEES AND TAXES
          • Chapter 13-A INVESTMENTS OF LIFE INSURERS AND LIFE AND HEALTH INSURERS
          • Chapter 17 AGENTS, BROKERS, CONSULTANTS AND ADJUSTERS
          • Chapter 19 SURPLUS LINES
          • Chapter 21 UNAUTHORIZED INSURERS--PROHIBITIONS, PROCESS AND ADVERTISING
          • Chapter 25 RATES AND RATING ORGANIZATIONS
          • Chapter 39 CASUALTY INSURANCE CONTRACTS
          • Chapter 54-A MAINE GUARANTEED ACCESS REINSURANCE ASSOCIATION ACT
          • Chapter 56 HEALTH MAINTENANCE ORGANIZATIONS
          • Chapter 68 NURSING HOME CARE AND LONG-TERM CARE INSURANCE POLICIES
          • Chapter 72-A MAINE LIABILITY RISK RETENTION ACT
          • Chapter 83 CAPTIVE INSURANCE COMPANIES
          • Chapter 89 SERVICE CONTRACTS
        • Title 25 INTERNAL SECURITY AND PUBLIC SAFETY
          • Chapter 315 INVESTIGATION ON FIRE HAZARD AND CAUSES
          • Chapter 352 EMERGENCY SERVICES COMMUNICATION
        • Title 26 LABOR AND INDUSTRY
          • Chapter 13 UNEMPLOYMENT COMPENSATION
        • Title 30-A MUNICIPALITIES AND COUNTIES
          • Chapter 1 COUNTY OFFICERS
          • Chapter 119 REGIONAL COOPERATION
          • Chapter 206 DEVELOPMENT DISTRICTS
          • Chapter 223 MUNICIPAL FINANCES
        • Title 31 PARTNERSHIPS AND ASSOCIATIONS
          • Chapter 13 (Repealed eff. 7-1-2011.) LIMITED LIABILITY COMPANIES
          • Chapter 15 LIMITED LIABILITY PARTNERSHIPS
          • Chapter 21 LIMITED LIABILITY COMPANIES
            • Subchapter 1 General Provisions
            • Subchapter 2 Limited Liability Company Agreement; Provisions of Chapter That May Not Be Modified By the Limited Liability Company Agreement
            • Subchapter 3 Formation, Certificate of Formation and Other Filings
            • Subchapter 4 Relations of Members to Persons Dealing With Limited Liability Company
            • Subchapter 5 Relations of Members to Each Other and to Limited Liability Company
            • Subchapter 6 Transferable Interests and Rights of Transferees and Creditors
            • Subchapter 7 Member's Dissociation
            • Subchapter 8 Dissolution, Winding Up, Reinstatement and Revival
            • Subchapter 9 Low-Profit Limited Liability Companies
            • Subchapter 10 Foreign Limited Liability Companies
            • Subchapter 11 Actions By Members
            • Subchapter 12 Merger and Conversion
            • Subchapter 13 Administrative Provisions
            • Subchapter 14 Miscellaneous Provisions
        • Title 36 TAXATION
          • Part 1 GENERAL PROVISIONS
            • Chapter 7 Uniform Administrative Provisions
            • Chapter 10 Tax Expenditure Review
          • Part 2 PROPERTY TAXES
            • Chapter 105 Cities and Towns
          • Part 3 SALES AND USE TAX
            • Chapter 221 Overpayments, Refunds
          • Part 4 BUSINESS TAXES
            • Chapter 357 Insurance Companies
            • Chapter 373 Healthcare Provider Tax
            • Chapter 377 Hospital Tax
          • Part 8 INCOME TAXES
            • Chapter 801 Definitions
            • Chapter 803 Imposition of Tax on Individuals
            • Chapter 805 Computation of Taxable Income of Resident Individuals
            • Chapter 807 Computation of Taxable Income of Nonresident Individuals
            • Chapter 809 Imposition of Tax on Estates and Trusts
            • Chapter 811 Computation of Taxable Income of Resident Estates and Trusts
            • Chapter 813 Computation of Taxable Income of Nonresident Trusts and Estates
            • Chapter 814 Limited Liability Companies
            • Chapter 815 Partners and Partnerships
            • Chapter 817 Imposition of Tax on Corporations
            • Chapter 818 Additional Taxes
            • Chapter 819 Franchise Tax
            • Chapter 821 Apportionment of Income
            • Chapter 822 Tax Credits
            • Chapter 823 Income Tax Returns
            • Chapter 825 Information Returns
            • Chapter 827 Withholding of Tax
            • Chapter 829 Accounting Periods and Methods of Accounting
            • Chapter 831 Procedure and Administration
            • Chapter 833 Judicial Review
            • Chapter 835 Miscellaneous Enforcement Provisions
            • Chapter 837 Criminal Offenses
            • Chapter 839 Powers of Assessor
            • Chapter 841 Inflation Adjustments
          • Part 9 TAXPAYER BENEFIT PROGRAMS
            • Chapter 905 Certification of Eligibility for Elderly Low Cost Drug Program
            • Chapter 909 1987 Tax Rebate Act
            • Chapter 910 1988 Individual Surplus Return Act
            • Chapter 911 1988 Corporate Surplus Return Act
            • Chapter 913 (Repealed) Tax Amnesty
            • Chapter 914 2003 Tax Amnesty Program
            • Chapter 914-A Maine Use Tax Compliance Program
            • Chapter 914-B 2009 Tax Receivables Reduction Initiative
            • Chapter 914-C 2010 Tax Receivables Reduction Initiatives
            • Chapter 914-D 2012 Maine Use Tax Compliance Program
            • Chapter 917 Employment Tax Increment Financing
            • Chapter 919 Shipbuilding Facility Credit
            • Chapter 919-A Visual Media Production Reimbursement
          • Part 10 INTERSTATE TAX COMPACTS
            • Chapter 920 (Repealed eff. 6-29-05.) Multistate Tax Compact
          • Part 11 STATE TAX POLICY GOALS
            • Chapter 931 Tax Burden Reduction Goals
      • L. 2009
        • L. 2009, Private and Special Law No. 12, amended by L. 2012, c. 644.
    • Regulations
      • Code Me. R.
        • 5 DEPARTMENT OF EDUCATION
          • 05-071 STATE BOARD OF EDUCATION
            • 145 PROCEDURES FOR ESTABLISHING AND FOR STUDENT PARTICIPATION IN THE MAINE OPPORTUNITY PROGRAM
        • 18 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
          • MAINE BOARD OF TAX APPEALS
          • 125 BUREAU OF REVENUE SERVICES
        • 19 DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT
          • 100 PINE TREE DEVELOPMENT ZONE PROGRAM
        • 94 INDEPENDENT AGENCIES
          • 089 HISTORIC PRESERVATION COMMISSION
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Maryland
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TAX TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAX
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS FROM TAXABLE INCOME
        • ITEMS NOT DEDUCTIBLE FROM TAXABLE INCOME
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS
      • Insurance
        • TAXATION OF INSURANCE COMPANIES
        • INSURANCE PREMIUM TAXES
        • COMPANIES SUBJECT TO TAX
        • EXEMPT COMPANIES
        • BASIS OF TAX
        • RATE OF TAX
        • CREDITS
        • RETURNS AND PAYMENT
        • RETALIATORY TAXES
        • SURPLUS LINE INSURANCE
        • UNAUTHORIZED INSURERS
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • INTRODUCTION
        • OTHER COUNTY TAXES
        • BALTIMORE CITY
    • Annotations
      • Income--Corporate
        • CORPORATION INCOME TAX—FORMS
        • CORPORATION INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • BASIS OF TAX
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • OTHER COUNTY TAXES
        • STATE ADMINISTERED LOCAL INCOME TAXES
    • Statutes
      • Md. Code Ann. Const.
        • DECLARATION OF RIGHTS
        • Article II EXECUTIVE DEPARTMENT
        • Article III LEGISLATIVE DEPARTMENT
        • Article XVI THE REFERENDUM
      • Md. Ann. Code
        • Article 1 RULES OF INTERPRETATION
          • IN GENERAL
        • Article 23A CORPORATIONS—MUNICIPAL
          • HOME RULE
        • Article 24 POLITICAL SUBDIVISIONS—MISCELLANEOUS PROVISIONS
          • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Title 9 REVENUE AND TAXES
        • Article 25 COUNTY COMMISSIONERS
          • GENERAL PROVISIONS
        • Article 41 GOVERNOR—EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS
          • Title 13 MISCELLANEOUS STATEWIDE DEVELOPMENT AND ASSISTANCE PROGRAMS
          • Title 14 LOCAL ECONOMIC AND COMMUNITY DEVELOPMENT PROGRAMS
        • Article 48A INSURANCE CODE [Sections 1 through 709 repealed by L. 1997, c. 35, § 1, eff. 10-1-97.]
        • Article 83A DEPARTMENT OF BUSINESS AND ECONOMIC DEVELOPMENT
          • Title 4 DIVISION OF TOURISM AND PROMOTION
          • Title 5 ECONOMIC DEVELOPMENT AND FINANCIAL ASSISTANCE PROGRAMS
        • Article 83B (REPEALED) DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT.
          • Title 4 (REPEALED) DIVISION OF NEIGHBORHOOD REVITALIZATION.
          • Title 5 (Repealed eff. 10-1-05.) DIVISION OF HISTORICAL AND CULTURAL PROGRAMS
        • Article 88A DEPARTMENT OF HUMAN RESOURCES
          • FAMILY INVESTMENT PROGRAM
      • Md. Code Ann. Bus. Reg.
        • Title 16 CIGARETTE LICENSES
          • Subtitle 2 CIGARETTE BUSINESS LICENSES
      • Md. Code Ann. Com. Law
        • Title 15 DEBT COLLECTION — SPECIAL PROVISIONS.
          • Subtitle 6 ATTACHMENT OF WAGES.
      • Md. Code Ann. Corps. & Assns.
        • Title 1 GENERAL PROVISIONS
          • Subtitle 2 FEES AND RECORDING
          • Subtitle 5 ENTITY NAMES
        • Title 3 CORPORATIONS IN GENERAL—EXTRAORDINARY ACTIONS
          • Subtitle 5 EXTENSION, FORFEITURE, AND REVIVAL OF CHARTER
        • Title 4A LIMITED LIABILITY COMPANY ACT
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 FORMATION AND POWERS
          • Subtitle 3 RELATIONS OF LIMITED LIABILITY COMPANY AND MEMBERS TO THIRD PERSONS
          • Subtitle 4 RELATIONSHIP OF MEMBERS TO EACH OTHER
          • Subtitle 5 FINANCE
          • Subtitle 6 MEMBERSHIP
          • Subtitle 7 MERGER
          • Subtitle 8 DERIVATIVE ACTIONS
          • Subtitle 9 DISSOLUTION, FORFEITURE, AND REINSTATEMENT
          • Subtitle 10 FOREIGN LIMITED LIABILITY COMPANIES
          • Subtitle 11 BENEFIT LIMITED LIABILITY COMPANIES
          • Subtitle 12 MISCELLANEOUS
        • Title 5 SPECIAL TYPES OF CORPORATIONS
          • Subtitle 6C BENEFIT CORPORATIONS
        • Title 7 FOREIGN CORPORATIONS
          • Subtitle 3 SANCTIONS
        • Title 9 UNIFORM PARTNERSHIP ACT (Repealed)
          • Subtitle 8 LIMITED LIABILITY PARTNERSHIPS (Repealed)
          • Subtitle 9 FOREIGN LIMITED LIABILITY PARTNERSHIPS (Repealed)
          • Subtitle 10 APPLICABILITY AND TERMINATION OF TITLE (Repealed)
        • Title 9A MARYLAND REVISED UNIFORM PARTNERSHIP ACT
          • Subtitle 3 RELATIONS OF PARTNERS TO PERSONS DEALING WITH PARTNERSHIP
          • Subtitle 10 LIMITED LIABILITY PARTNERSHIPS
          • Subtitle 11 FOREIGN LIMITED LIABILITY PARTNERSHIPS
          • Subtitle 12 MISCELLANEOUS PROVISIONS
        • Title 12 STATUTORY TRUSTS
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 2 FORMATION AND POWERS
          • Subtitle 7 FEES
          • Subtitle 8 FORFEITURE
          • Subtitle 9 FOREIGN STATUTORY TRUSTS
      • Md. Code Ann. Economic Development
        • Title 5 ECONOMIC DEVELOPMENT AND FINANCIAL ASSISTANCE PROGRAMS
          • Subtitle 1 GENERAL PROVISIONS
          • Subtitle 7 ENTERPRISE ZONES
          • Subtitle 13 BRAC REVITALIZATION AND INCENTIVE ZONES
        • Title 6 ECONOMIC DEVELOPMENT TAX INCENTIVES
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 FILM PRODUCTION ACTIVITY TAX EXEMPTION
          • Subtitle 3 JOB CREATION TAX CREDIT
          • Subtitle 4 ONE MARYLAND ECONOMIC DEVELOPMENT TAX CREDIT
          • Subtitle 5 INVEST MARYLAND PROGRAM
        • Title 10 STATEWIDE DEVELOPMENT RESOURCES AND REVENUE AUTHORITIES
          • Subtitle 2 MARYLAND FOOD CENTER AUTHORITY
          • Subtitle 6 MARYLAND STADIUM AUTHORITY
            • Part I Definitions
            • Part III Stadium Authority
            • Part III Powers
        • Title 12 LOCAL DEVELOPMENT AUTHORITIES AND RESOURCES
          • Subtitle 2 TAX INCREMENT FINANCING ACT
      • Md. Code Ann. Educ.
        • Title 18 STUDENT FINANCIAL ASSISTANCE
          • Subtitle 19 COLLEGE SAVINGS PLANS OF MARYLAND
          • Subtitle 19A MARYLAND COLLEGE INVESTMENT PLAN
          • Subtitle 19B MARYLAND BROKER-DEALER COLLEGE INVESTMENT PLAN
        • Title 21 CAREER AND TECHNOLOGY EDUCATION PROGRAMS.
          • Subtitle 3 REHABILITATION SERVICES
          • Subtitle 5 APPROVED PAID WORK–BASED LEARNING PROGRAMS
      • Md. Code Ann. Envir.
        • Title 2 AMBIENT AIR QUALITY CONTROL
          • Subtitle 9 TAX CREDITS FOR EMPLOYER-PROVIDED COMMUTER BENEFITS
      • Md. Code Ann. Fam. Law
        • Title 10 SUPPORT IN GENERAL
          • Subtitle 1 CIVIL AND CRIMINAL ENFORCEMENT
      • Md. Code Ann. Fin. Inst.
        • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 3 CONFIDENTIAL FINANCIAL RECORDS
        • Title 3 BANKING INSTITUTIONS—COMMERCIAL BANKS
          • Subtitle 2 FORMATION AND POWERS
        • Title 4 BANKING INSTITUTIONS—SAVINGS BANKS
          • Subtitle 2 FORMATION AND POWERS
        • Title 5 BANKING INSTITUTIONS—GENERAL PROVISIONS
          • Subtitle 2 EXAMINATIONS AND REPORTS
          • Subtitle 5 MISCELLANEOUS REGULATIONS
        • Title 6 CREDIT UNIONS
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 GENERAL PROVISIONS
          • Subtitle 3 FORMATION, ORGANIZATION, AND POWERS.
        • Title 7 CREDIT UNION INSURANCE CORPORATION
        • Title 9 SAVINGS AND LOAN ASSOCIATIONS.
          • Subtitle 2 INCORPORATION.
          • Subtitle 3 ORGANIZATION AND CAPITALIZATION.
        • Title 13 STATE-OPERATED FINANCIAL PROGRAMS.
          • Subtitle 7 Maryland Stadium Authority.
      • Md. Code Ann. Health-Gen.
        • ASSISTANCE PROGRAMS
          • Subtitle MEDICAL AND PHARMACY ASSISTANCE PROGRAMS
        • HEALTH CARE FACILITIES
          • Subtitle HEALTH MAINTENANCE ORGANIZATIONS
        • MISCELLANEOUS HEALTH PROVISIONS
          • Subtitle HEALTH ENTERPRISE ZONES
      • Md. Code Ann. Housing and Community Development
        • Title 6 DIVISION OF NEIGHBORHOOD REVITALIZATION
          • Subtitle 2 COMMUNITY LEGACY PROGRAM
          • Subtitle 3 NEIGHBORHOOD BUSINESS DEVELOPMENT PROGRAM
          • Subtitle 4 NEIGHBORHOOD AND COMMUNITY ASSISTANCE PROGRAM
      • Md. Code Ann. Ins.
        • Title 1 DEFINITIONS; GENERAL PROVISIONS.
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 GENERAL PROVISIONS
        • Title 2 MARYLAND INSURANCE ADMINISTRATION
          • Subtitle 1 ORGANIZATION OF ADMINISTRATION; GENERAL POWERS AND DUTIES OF COMMISSIONER
          • Subtitle 5 INSURANCE REGULATION ASSESSMENT.
        • Title 3 KINDS OF INSURERS
          • Subtitle 3 SURPLUS LINES INSURANCE
        • Title 4 GENERAL REQUIREMENTS FOR INSURERS
          • Subtitle 1 CERTIFICATES OF AUTHORITY
          • Subtitle 2 UNAUTHORIZED INSURERS
        • Title 6 TAXES AND FEES.
          • Subtitle 1 TAXES
          • Subtitle 2 FRAUD PREVENTION FEE
          • Subtitle 3 RETALIATION
        • Title 8 ENTITIES THAT ACT AS INSURERS
          • 4 FRATERNAL BENEFIT SOCIETIES
        • Title 9 IMPAIRED ENTITIES
          • Subtitle 2 LIQUIDATION, REHABILITATION, REORGANIZATION, AND CONSERVATION
          • Subtitle 4 LIFE AND HEALTH INSURANCE GUARANTY CORPORATION ACT
        • Title 10 REGULATION OF INSURANCE PROFESSIONS
          • Subtitle 1 INSURANCE PRODUCERS
        • Title 14 ENTITIES THAT ACT AS HEALTH INSURERS.
          • Subtitle 1 NONPROFIT HEALTH SERVICE PLANS.
          • Subtitle 5 PROGRAMS FOR MEDICALLY UNINSURABLE AND UNDERINSURED INDIVIDUALS
        • Title 15 HEALTH INSURANCE
          • Subtitle 1 GENERAL PROVISIONS
          • Subtitle 12 MARYLAND HEALTH INSURANCE REFORM ACT
        • Title 18 LONG-TERM CARE INSURANCE
        • Title 20 MARYLAND AUTOMOBILE INSURANCE FUND
          • Subtitle 4 INDUSTRY AUTOMOBILE INSURANCE ASSOCIATION
        • Title 25 ALTERNATIVE MARKET MECHANISMS
          • Subtitle 1 MARYLAND RISK RETENTION ACT
      • Md. Code Ann. Labor & Employ.
        • Title 8 UNEMPLOYMENT INSURANCE
          • Subtitle 8 ADMINISTRATION OF CLAIMS.
        • Title 11 DIVISION OF EMPLOYMENT AND TRAINING
          • Subtitle 7 PILOT PROGRAM FOR LONG-TERM EMPLOYMENT OF QUALIFIED EX-FELONS
          • Subtitle 11 (REPEALED EFF. 7-1-2102.) JOB CREATION AND RECOVERY TAX CREDIT
      • Md. Code Ann. Nat. Res.
        • Title 1 DEPARTMENT OF NATURAL RESOURCES
          • Subtitle 7 STATE CHESAPEAKE BAY AND ENDANGERED SPECIES FUND
        • Title 3 ENVIRONMENTAL PROGRAMS
          • Subtitle 2A LAND TRUST GRANT FUND
      • Md. Code Ann. Pub. Safety
        • Title 14 EMERGENCY MANAGEMENT
          • Subtitle 2 CIVIL RELIEF DURING EMERGENCY PERIODS
      • Md. Code Ann. Pub. Utility Cos.
        • Title 7 GAS, ELECTRIC, AND WATER COMPANIES
          • Subtitle 5 ELECTRIC INDUSTRY RESTRUCTURING
      • Md. Code Ann. State Fin. & Proc.
        • Title 3 BUDGET AND FISCAL PLANNING
        • Title 5A DIVISION OF HISTORICAL AND CULTURAL PROGRAMS
          • Subtitle 3 MARYLAND HISTORICAL TRUST
      • Md. Code Ann. State Gov't.
        • Title 7 SECRETARY OF STATE.
          • Subtitle 2 DIVISION OF STATE DOCUMENTS
        • Title 9 MISCELLANEOUS EXECUTIVE AGENCIES
          • Subtitle 20 MARYLAND ENERGY ADMINISTRATION
        • Title 10 GOVERNMENTAL PROCEDURES
          • Subtitle 1 ADMINISTRATIVE PROCEDURE ACT—REGULATIONS
          • Subtitle 2 ADMINISTRATIVE PROCEDURE ACT—CONTESTED CASES
          • Subtitle 3 ADMINISTRATIVE PROCEDURE ACT—DECLARATORY RULINGS
      • Md. Code Ann. Tax-Gen.
        • Title 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 1 DEFINITIONS
          • Subtitle 2 GENERAL PROVISIONS
          • Subtitle 3 TAX CREDIT EVALUATION ACT
        • Title 2 ADMINISTRATION BY COMPTROLLER
          • Subtitle 1 GENERAL DUTIES.
          • Subtitle 6 INCOME TAX REVENUE DISTRIBUTION
        • Title 3 MARYLAND TAX COURT
          • Subtitle 1
        • Title 8 FRANCHISE TAXES
          • Subtitle 1 DEFINITIONS—GENERAL PROVISIONS
          • Subtitle 2 FINANCIAL INSTITUTION FRANCHISE TAX.
          • Subtitle 3 SAVINGS AND LOAN ASSOCIATION FRANCHISE TAX.
          • Subtitle 4 PUBLIC SERVICE COMPANY FRANCHISE TAX
        • Title 10 INCOME TAX
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS.
          • Subtitle 2 MARYLAND TAXABLE INCOME CALCULATIONS FOR INDIVIDUAL
          • Subtitle 3 MARYLAND TAXABLE INCOME CALCULATIONS FOR CORPORATIONS.
          • Subtitle 4 SPECIAL TREATMENT OF INCOME
          • Subtitle 5 ACCOUNTING PERIOD
          • Subtitle 6 TAX COMPUTATION
          • Subtitle 7 INCOME TAX CREDITS
          • Subtitle 8 RETURNS AND DECLARATIONS
          • Subtitle 9 TAX PAYMENT
        • Title 13 PROCEDURE
          • Subtitle 1 DEFINITIONS; GENERAL PROVISIONS
          • Subtitle 2 CONFIDENTIALITY
          • Subtitle 3 DETERMINATION OF TAX AND ENFORCEMENT
          • Subtitle 4 ASSESSMENTS
          • Subtitle 5 APPEALS AND JUDICIAL PROCEDURES GENERALLY
          • Subtitle 6 INTEREST
          • Subtitle 7 PENALTIES
          • Subtitle 8 COLLECTIONS
          • Subtitle 9 REFUNDS AND OFFSETS
          • Subtitle 10 CRIMES AND OFFENSES
          • Subtitle 11 LIMITATIONS
      • Md. Code Ann. Transp.
        • Title 5 AVIATION
          • Subtitle 10 OPERATION OF AIRCRAFT
        • Title 6 PORTS
          • Subtitle 1 PORT LAND USE DEVELOPMENT
      • Baltimore City Charter
        • Article II GENERAL POWERS
        • 12-58 TIDE POINT SPECIAL TAXING DISTRICT.
      • Baltimore City Code
        • Article 28 TAXES
          • Subtitle 1 OATHS
          • Subtitle 2 LIEN CERTIFICATES
          • Subtitle 3 REFUNDS
          • Subtitle 4 COLLECTIONS
          • Subtitle 10 CREDITS
      • L. 2009
        • L. 2009, c. 277
      • L. 2012
        • L. 2012, c. 261 and c. 262
    • Regulations
      • Md. Regs. Code
        • Title 03 COMPTROLLER OF THE TREASURY
          • Subtitle 01 OFFICE OF THE COMPTROLLER
          • Subtitle 02 ALCOHOL AND TOBACCO TAX
          • Subtitle 04 INCOME TAX
          • Subtitle 09 GENERAL ACCOUNTING DIVISION
        • Title 05 DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT
          • Subtitle 08 HISTORICAL AND CULTURAL PROGRAMS
          • Subtitle 14 COMMUNITY INVESTMENT TAX CREDIT PROGRAM
        • Title 13A STATE BOARD OF EDUCATION
          • Subtitle 05 PROGRAMS FOR ADULTS WITH DISABILITIES
          • Subtitle 11 PROGRAMS FOR ADULTS WITH DISABILITIES
        • Title 14 INDEPENDENT AGENCIES
          • Subtitle 12 TAX COURT
          • Subtitle 26 MARYLAND ENERGY ADMINISTRATION
        • Title 15 DEPARTMENT OF AGRICULTURE
          • Subtitle 20 SOIL AND WATER CONSERVATION
        • Title 18 DEPARTMENT OF ASSESSMENTS AND TAXATION
          • Subtitle 04 CORPORATIONS
          • Subtitle 08 PUBLIC SERVICE COMPANY FRANCHISE TAX
          • Subtitle 11 TAX PAYMENTS
          • Subtitle 12 FINANCIAL INSTITUTION FRANCHISE TAX
          • Subtitle 16 RATE STABILIZATION PROPERTY
        • Title 24 DEPARTMENT OF BUSINESS AND ECONOMIC DEVELOPMENT
          • Subtitle 05 ECONOMIC DEVELOPMENT
        • Title 34 DEPARTMENT OF PLANNING
          • Subtitle 04 HISTORICAL AND CULTURAL PROGRAMS
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Massachussetts
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF THE STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL PROVISIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS AND EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM FEDERAL GROSS INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • PUBLIC UTILITY FRANCHISE TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANIES TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • CORPORATION EXCISE TAX—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL PROVISIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS AND EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • PUBLIC UTILITY FRANCHISE TAX
      • Insurance
        • INSURANCE COMPANIES TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mass. Constitution
        • Part 1 A DECLARATION OF THE RIGHTS OF THE INHABITANTS OF THE COMMONWEALTH OF MASSACHUSETTS
        • Part 2 THE FRAME OF GOVERNMENT
      • Mass. Articles of Amendment
        • Amend. Art. 41
        • Amend. Art. 44
        • Amend. Art. 48
        • Amend. Art. 64
        • Amend. Art. 78
        • Amend. Art. 99
      • Mass. Gen. L.
        • Chapter 4 STATUTES
        • Chapter 7A OFFICE OF THE COMPTROLLER
        • Chapter 10 DEPARTMENT OF THE STATE TREASURER
        • Chapter 14 DEPARTMENT OF REVENUE
        • Chapter 15C MASSACHUSETTS EDUCATIONAL FINANCING AUTHORITY
        • Chapter 21 DEPARTMENT OF ENVIRONMENTAL MANAGEMENT
        • Chapter 21I MASSACHUSETTS TOXICS USE REDUCTION ACT
        • Chapter 23B DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT
        • Chapter 23I THE MASSACHUSETTS LIFE SCIENCES CENTER
        • Chapter 25 DEPARTMENT OF PUBLIC UTILITIES
        • Chapter 25C DEPARTMENT OF TELECOMMUNICATIONS AND CABLE
        • Chapter 26 DEPARTMENT OF BANKING AND INSURANCE
        • Chapter 30A STATE ADMINISTRATIVE PROCEDURE.
        • Chapter 35 COUNTY TREASURERS, STATE SUPERVISION OF COUNTY ACCOUNTS AND COUNTY FINANCES
        • Chapter 40 APPROPRIATIONS
        • Chapter 40V HOUSING DEVELOPMENT INCENTIVE PROGRAM
        • Chapter 41 OFFICERS AND EMPLOYEES OF CITIES, TOWNS AND DISTRICTS
        • Chapter 44 MUNICIPAL FINANCE
        • Chapter 58 GENERAL PROVISIONS RELATIVE TO TAXATION SUPERVISION OF LOCAL TAXATION
        • Chapter 58A APPELLATE TAX BOARD
        • Chapter 59 ASSESSMENT OF LOCAL TAXES PERSONS AND PROPERTY SUBJECT TO TAXATION
        • Chapter 60 COLLECTION OF LOCAL TAXES
        • Chapter 62 TAXATION OF INCOMES
        • Chapter 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
        • Chapter 62D SET-OFF DEBT COLLECTION
        • Chapter 62E WAGE REPORTING SYSTEM
        • Chapter 62F LIMITATION ON THE GROWTH OF STATE TAX REVENUES
        • Chapter 63 TAXATION OF CORPORATIONS
        • Chapter 63A TAXATION OF CERTAIN CORPORATIONS, ASSOCIATIONS AND ORGANIZATIONS ENGAGED IN THE SALE OF ALCOHOLIC BEVERAGES
        • Chapter 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
        • Chapter 64D EXCISE ON DEEDS, INSTRUMENTS AND WRITINGS
        • Chapter 65A TAXATION OF TRANSFERS OF CERTAIN ESTATES
        • Chapter 65C MASSACHUSETTS ESTATE TAX
        • Chapter 108A PARTNERSHIPS
        • Chapter 118 AID TO FAMILIES WITH DEPENDENT CHILDREN.
        • Chapter 151A EMPLOYMENT AND TRAINING
        • Chapter 152 WORKMEN'S COMPENSATION
        • Chapter 156B CERTAIN BUSINESS CORPORATIONS
        • Chapter 156C LIMITED LIABILITY COMPANY ACT.
        • Chapter 156D BUSINESS CORPORATIONS
        • Chapter 157 CO-OPERATIVE CORPORATIONS
        • Chapter 171 CREDIT UNIONS
        • Chapter 175 INSURANCE
        • Chapter 176H LEGAL SERVICES PLANS
        • Chapter 176I PREFERRED PROVIDER ARRANGEMENTS
        • Chapter 176L RISK RETENTION AND RISK PURCHASING GROUPS
        • Chapter 200A DISPOSITION OF UNCLAIMED PROPERTY
        • Chapter 227 PROCEEDINGS AGAINST ABSENT DEFENDANTS AND UPON INSUFFICIENT SPACE
        • Chapter 262 FEES OF CERTAIN OFFICERS
        • Chapter 268 CRIMES AGAINST PUBLIC JUSTICE
      • L. 2002
        • L. 2002, c. 184
      • L. 2003
        • L. 2003, c. 4
        • L. 2003, c. 26
      • L. 2004
        • L. 2004, c. 149
      • L. 2005
        • L. 2005, c. 140
      • L. 2008
        • L. 2008, c. 173
      • L. 2009
        • L. 2009, c. 27
        • L. 2009, c. 166
        • L. 2009, c. 183
        • L. 2009, c. 461
      • L. 2010
        • L. 2010, c. 131
    • Regulations
      • Mass. Regs. Code
        • Agency 105 CMR DEPARTMENT OF PUBLIC HEALTH
          • Chapter 216 Massachusetts Wellness Tax Credit Incentive
        • Agency 301 CMR EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS
          • Chapter 14 Conservation Land Tax Credit
        • Agency 330 CMR DEPARTMENT OF FOOD AND AGRICULTURE
          • Chapter 29 Dairy Farmer Tax Credit Program
        • Agency 760 CMR DEPARTMENT OF HOUSING AND COMMUNITY DEVELOPMENT
          • Chapter 54 MASSACHUSETTS LOW-INCOME HOUSING TAX CREDIT PROGRAM
        • Agency 830 CMR DEPARTMENT OF REVENUE
          • 14.3.1 DEPARTMENT OF REVENUE PERSONNEL
          • 18.18A COOPERATION WITH CHILD SUPPORT ENFORCEMENT
          • 58 LOCAL TAXES
          • 62 INCOME TAX
          • 62B WITHHOLDING AND ESTIMATED TAXES
          • 62C STATE TAX ADMINISTRATION
          • 62E WAGE REPORTING SYSTEM
          • 63 TAXATION OF CORPORATIONS
          • 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS
          • 94 ABANDONED DEPOSIT AMOUNT
          • 118 AID TO FAMILIES WITH DEPENDENT CHILDREN
          • 1761 PREFERRED PROVIDER ARRANGEMENTS
        • Agency 831 CMR APPELLATE TAX BOARD
          • 1 APPELLATE TAX BOARD RULES OF PRACTICE AND PROCEDURE
        • Agency 950 CMR OFFICE OF THE SECRETARY OF THE COMMONWEALTH
          • 111 LIMITED LIABILITY PARTNERSHIPS
          • 112 LIMITED LIABILITY COMPANIES
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Michigan
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • CORPORATE INCOME TAX–MICHIGAN BUSINESS TAX−SINGLE BUSINESS TAX
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF ADJUSTED TAX BASE
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS FROM TAXABLE INCOME
        • ITEMS NOT DEDUCTIBLE FROM TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAX BASE—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • POST ALLOCATION/APPORTIONMENT ADJUSTMENTS
        • COMPUTATION OF MODIFIED GROSS RECEIPTS TAX—ALTERNATIVE TAXES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON FINANCIAL INSTITUTIONS
        • LOCAL INCOME TAXES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANY TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MAILING RULES
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES
        • OTHER LOCAL TAXES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAX—FORMS
        • SINGLE BUSINESS TAX—FORMS
        • MICHIGAN BUSINESS TAX—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Income--Corporate
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • CORPORATE INCOME TAX–MICHIGAN BUSINESS TAX−SINGLE BUSINESS TAX
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAX BASE—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • POST ALLOCATION/APPORTIONMENT ADJUSTMENTS
        • COMPUTATION OF MODIFIED GROSS RECEIPTS TAX—ALTERNATIVE TAXES
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • LOCAL INCOME TAXES
      • Insurance
        • INSURANCE COMPANY TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MAILING RULES
      • Special Local
        • SPECIAL CITY AND COUNTY TAXES
        • OTHER LOCAL TAXES
    • Statutes
      • Mich. Constitution
        • Article II ELECTIONS
        • Article IV LEGISLATIVE BRANCH
        • Article V EXECUTIVE BRANCH
        • Article IX FINANCE AND TAXATION
      • Mich. Comp. Laws Ann.
        • Chapter 8 STATUTES
        • Chapter 16 EXECUTIVE ORGANIZATION
        • Chapter 24 PRINTING AND STATE DOCUMENTS
        • Chapter 41 TOWNSHIPS
        • Chapter 45 COUNTIES
        • Chapter 46 COUNTY BOARDS OF COMMISSIONERS
        • Chapter 69 VILLAGES
        • Chapter 81 FOURTH CLASS CITIES FOURTH CLASS CITY ACT CHAPTER I. INCORPORATION
        • Chapter 110 FOURTH CLASS CITIES
        • Chapter 119 METROPOLITAN DISTRICTS
        • Chapter 123 LOCAL GOVERNMENTAL AFFAIRS
          • Authorization of joint contracts for assessing services; payment of expenses
          • County, city, village, or township authorities; incorporation; purposes
          • Municipal Lighting Authority Act
        • Chapter 125 PLANNING, HOUSING, AND ZONING
        • Chapter 141 MUNICIPAL FINANCING
        • Chapter 205 TAXATION
        • Chapter 206 INCOME TAX ACT OF 1967
          • Part 1 INDIVIDUAL INCOME TAX
            • Chapter 5 Credits Against Tax
            • Chapter 7 Withholding Tax on Salaries and Wages
            • Chapter 9 Property Tax Credits
          • Part 2 CORPORATE INCOME TAX
            • Chapter 10 General Provisions and Definitions
            • Chapter 11 Imposition; Exemptions
            • Chapter 12 Insurance Companies
            • Chapter 13 Financial Institutions
            • Chapter 14 Allocation and Apportionment
            • Chapter 15 Small Business Credit
            • Chapter 16 Certified Credit Election, Payment, Filing and Administration
        • Chapter 207 TAXATION
        • Chapter 208 SINGLE BUSINESS TAX ACT
          • SINGLE BUSINESS TAX ACT (§§208.1—208.145 are Repealed by P.A. 2006, No. 325 , eff. for tax years that begin after 12-31-07. See . For provisions of Michigan Business Tax Act (P.A.2007, . . . . .
          • REPEAL OF SINGLE BUSINESS TAX
          • MICHIGAN BUSINESS TAX ACT
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 2 LEVY OF TAX; EXEMPTIONS
            • Chapter 2A TAXATION OF INSURANCE COMPANIES
            • Chapter 2B TAXATION OF FINANCIAL INSTITUTIONS
            • Chapter 2C SURCHARGE
            • Chapter 3 APPORTIONMENT AND ALLOCATION OF TAX BASE
            • Chapter 4 CREDITS
            • Chapter 5 TAX RETURNS AND PAYMENTS; ADMINISTRATION OF TAX
        • Chapter 211 TAXATION OF REAL AND PERSONAL PROPERTY
        • Chapter 323 WATER RESOURCES
        • Chapter 324 NATURAL RESOURCES AND ENVIRONMENTAL PROTECTION ACT
        • Chapter 336 AIR POLLUTION
        • Chapter 380 SCHOOL CODE OF 1976
        • Chapter 390 UNIVERSITIES AND COLLEGES
        • Chapter 397 LIBRARIES
        • Chapter 418 WORKER'S DISABILITY COMPENSATION
        • Chapter 436 ALCOHOLIC BEVERAGES
        • Chapter 445 TRADE AND COMMERCE
        • Chapter 449 PARTNERSHIPS
        • Chapter 450 CORPORATIONS
        • Chapter 484 TELEPHONE, TELEGRAPH, AND RADIO
        • Chapter 490 CREDIT UNIONS
        • Chapter 500 INSURANCE CODE OF 1956
        • Chapter 550 GENERAL INSURANCE LAWS
        • Chapter 600 REVISED JUDICATURE ACT OF 1961
        • Chapter 691 JUDICIARY
      • City of Detroit Municipal Code
        • Chapter 18 FINANCE AND TAXATION
          • Article X INCOME TAX
          • Article XI. UNIFORM UTILITY USERS TAX
    • Regulations
      • Mich. Admin. Code
        • DEPARTMENT OF TREASURY: REVENUE DIVISION (R205.1-R205.4114)
          • CITY INCOME TAX (R205.901-R205.917)
          • TAXPAYER BILL OF RIGHTS (R205.1001-R205.1013)
          • TAX TRIBUNAL PRACTICE AND PROCEDURE (R205.1101-R205.1650)
          • CONTESTED CASE PROCEDURES (R205.3101-R205.3802)
          • RECORDKEEPING AND RETENTION RULES (R205.4101-R205.4114)
        • DEPARTMENT OF TREASURY:STATE TAX COMMISSION (R209.1-R209.155)
          • GENERAL RULES
            • Part 5 Industrial Facilities Exemption Certificate
            • Part 11 Commercial Rehabilitation Exemption Certificate
        • DEPARTMENT OF TREASURY (R 211.1 THROUGH R 211.315)
          • 211.1 STATE LAND OFFICE BOARD
            • Auction Sale Of State-Owned Lands
            • Auction Sale Of State-Owned Lands Previously Offered For Sale
            • Private Sale Of State-Owned Lands
            • Private Sale Of State-Owned Lands By Exclusive Supervisory Sale Agents
        • DEPARTMENT OF TREASURY: UNCODIFIED EMERGENCY RULES
        • DEPARTMENT OF ENERGY, LABOR, AND ECONOMIC GROWTH
          • LIQUOR CONTROL COMMISSION
            • Beer Rules
        • DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES
          • LIQUOR CONTROL COMMISSION
            • Wines
        • TAX TRIBUNAL RULES OF PRACTICE AND PROCEDURE
          • Subpart A GENERAL PROVISIONS.
          • Subpart B MATTERS BEFORE ENTIRE TRIBUNAL.
          • Subpart C MATTERS BEFORE SMALL CLAIMS DIVISION.
      • Detroit Income Tax Regulations
        • DETROIT INCOME TAX REGULATIONS
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Minnesota
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM FEDERAL TAXABLE INCOME
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF MINIMUM TAXES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WAGE AND CONTRACT WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Forms Instructions
      • Income--Corporate
        • CORPORATE INCOME TAX—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Explanations
      • Charts and Calendars
        • LEGISLATION
      • Income--Corporate
        • INTRODUCTION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • SUBTRACTIONS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • MULTISTATE TAX COMPACT
        • DOING BUSINESS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WAGE AND CONTRACT WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION AND ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Statutes
      • Minn. Constitution
        • Article IV LEGISLATIVE DEPARTMENT
        • Article X TAXATION
        • Article XII SPECIAL LEGISLATION; LOCAL GOVERNMENT
        • Article XIV PUBLIC HIGHWAY SYSTEM
      • Minn. Stat.
        • Chapter 1 SOVEREIGNTY, JURISDICTION
        • Chapter 3 LEGISLATURE SETTLEMENT OF CLAIMS
        • Chapter 5 SECRETARY OF STATE
        • Chapter 8 ATTORNEY GENERAL
        • Chapter 13 GOVERNMENT DATA PRACTICES
        • Chapter 14 ADMINISTRATIVE PROCEDURE
        • Chapter 16A DEPARTMENT OF FINANCE
        • Chapter 16D DEBT COLLECTION
        • Chapter 41 FAMILY FARM SECURITY PROGRAM
        • Chapter 60A GENERAL INSURANCE POWERS
        • Chapter 60C INSURANCE GUARANTY ASSOCIATION
        • Chapter 61B LIFE AND HEALTH GUARANTY ASSOCIATION
        • Chapter 62E HEALTH CARE
        • Chapter 62L SMALL EMPLOYER INSURANCE REFORM
        • Chapter 69 FIRE AND POLICE DEPARTMENT AID; RELIEF ASSOCIATIONS
        • Chapter 71A RECIPROCALS OR INTERINSURANCE CONTRACT EXCHANGE
        • Chapter 116J DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT
        • Chapter 126C EDUCATION FUNDING
        • Chapter 144F EMERGENCY MEDICAL SERVICES SPECIAL TAXING DISTRICTS.
        • Chapter 270 DEPARTMENT OF REVENUE
        • Chapter 270A REVENUE RECAPTURE ACT
        • Chapter 270B TAX DATA, CLASSIFICATION AND DISCLOSURE
        • Chapter 270C COMMISSIONER GENERAL POWERS
        • Chapter 271 TAX COURT
        • Chapter 272 TAXATION, GENERAL PROVISIONS
        • Chapter 273 TAXES; LISTING, ASSESSMENT
        • Chapter 275 TAXES; LEVY, EXTENSION
        • Chapter 276A TAX RELIEF AREA REVENUE DISTRIBUTION
        • Chapter 287 MORTGAGE REGISTRY TAX DEED TAX
        • Chapter 289A TAX ADMINISTRATION AND COMPLIANCE
        • Chapter 290 INCOME AND FRANCHISE TAXES
        • Chapter 290A PROPERTY TAX REFUND
        • Chapter 293 EDUCATIONAL INSTITUTIONS; EXEMPT PROPERTY, INCOME
        • Chapter 295 COMPANIES SUBJECT TO GROSS EARNINGS TAXES
        • Chapter 297I INSURANCE TAX RECODIFICATION
        • Chapter 299F FIRE MARSHAL
        • Chapter 322B LIMITED LIABILITY COMPANIES
        • Chapter 323A UNIFORM PARTNERSHIP ACT OF 1994.
        • Chapter 325G CONSUMER PROTECTION; SOLICITATION OF SALES
        • Chapter 336 UNIFORM COMMERCIAL CODE
        • Chapter 357 FEES
        • Chapter 469 ECONOMIC DEVELOPMENT
        • Chapter 477A LOCAL GOVERNMENT AID
        • Chapter 480 SUPREME COURT
        • Chapter 490 JUDGES RETIREMENT, JUDICIAL STANDARDS
        • Chapter 548 JUDGEMENTS
        • Chapter 549 COSTS, DISBURSEMENTS
        • Chapter 550 EXECUTIONS, REDEMPTION, EXEMPTIONS
        • Chapter 588 CONTEMPTS
        • Chapter 609 CRIMINAL CODE
        • Chapter 645 INTERPRETATION OF STATUTES
      • L. 2001
        • (L. 2001, c. 5, 1st Sp. Sess., art. 1)
      • L. 2003
        • (L. 2003, c. 127, art. 14)
      • L. 2005
        • L. 2005, c. 3, 1st Sp. Sess., Art. 8
      • L. 2009
        • L. 2009, c. 12, art. 1
      • L. 2010
        • L. 2010, c. 389, Art. 10
        • L. 2010, 1st Sp. Sess., c. 1, Art. 13; amended by L. 2011, 1st Sp. Sess., c. 7.
      • L. 2011
        • L. 2011, c. 7 (1st Sp. Sess.)
        • L. 2011, c. 8
    • Regulations
      • Minn. R.
        • Title 8001 DEPARTMENT OF REVENUE
          • Chapter 8001 INCOME AND FRANCHISE TAXES TAX DEFINITIONS
          • Chapter 8002 INDIVIDUAL INCOME DETERMINATION
          • Chapter 8003 INCOME TAX ON CORPORATIONS
          • Chapter 8007 ACCOUNTING METHODS; TAXABLE YEAR
          • Chapter 8009 DEDUCTIONS
          • Chapter 8010 NONDEDUCTABLE ITEMS
          • Chapter 8014 DETERMINATION OF BASIS
          • Chapter 8017 ALLOCATION AND APPORTIONMENT OF INCOME
          • Chapter 8019 UNITARY BUSINESS TAXATION
          • Chapter 8020 INCOME APPORTIONMENT
          • Chapter 8021 CHARITABLE AND DIVIDEND DEDUCTIONS
          • Chapter 8023 ESTATES AND TRUSTS
          • Chapter 8030 FIDUCIARIES
          • Chapter 8031 PARTNERSHIPS
          • Chapter 8034 CORPORATIONS
          • Chapter 8035 INCOME ALLOCATION BY INSURANCE COMPANY
          • Chapter 8038 RETURNS
          • Chapter 8043 NONGAME WILDLIFE CHECK–OFF
          • Chapter 8050 OVERPAYMENTS
          • Chapter 8052 ADMINISTRATIVE PROVISIONS
          • Chapter 8092 WITHHOLDING
          • Chapter 8093 ESTIMATED TAX
          • Chapter 8097 SUBCHAPTER S CORPORATIONS
          • Chapter 8122 DEPARTMENT OF REVENUE LAWFUL GAMBLING; ANNUAL AUDITS
          • Chapter 8160 ADMINISTRATION AND COMPLIANCE
          • Chapter 8165 REVENUE RECAPTURE
          • Chapter 8170 DISCLOSURE OF RETURN INFORMATION
          • Chapter 8175 FAILURE TO PAY TAXES
        • Title 8600 TAX COURT
          • Chapter 8600 TAX COURT PROCEDURES
          • Chapter 8610 TAX COURT RULES OF PROCEDURE
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Mississippi
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME
        • BASIS OF TAX
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS FROM TAXABLE INCOME
        • ITEMS NOT DEDUCTIBLE FROM GROSS INCOME
        • CREDITS AND TAX RELIEF
        • COMPUTATION OF TAXABLE INCOME —OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESS
        • RATE OF TAX
        • RETURNS AND PAYMENTS
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • Insurance Company Taxes—Editorial Explanation
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • FEDERAL CONSTITUTIONAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CREDITS AND TAX RELIEF
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESS
        • RETURNS AND PAYMENTS
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Franchise
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • Insurance Company Taxes—Editorial Explanation
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • SPECIAL LOCAL TAXES—EDITORIAL EXPLANATION
    • Statutes
      • Miss. Constitution
        • Article 3 BILL OF RIGHTS
        • Article 4 LEGISLATIVE DEPARTMENT
        • Article 5 EXECUTIVE
        • Article 6 JUDICIARY
        • Article 7 CORPORATIONS
      • Miss. Code Ann.
        • Title 7 EXECUTIVE DEPARTMENT
          • Chapter 5 ATTORNEY GENERAL
            • In general
          • Chapter 7 STATE FISCAL OFFICER—DEPARTMENT OF AUDIT
            • Article 1 State fiscal officer
          • Chapter 9 STATE TREASURER
            • General Provisions
        • Title 9 COURTS
          • Chapter 4 COURT OF APPEALS OF THE STATE OF MISSISSIPPI
        • Title 17 LOCAL GOVERNMENT—PROVISIONS COMMON TO COUNTIES AND MUNICIPALITIES
          • Chapter 29 MISSISSIPPI ENTERTAINMENT DISTRICT ACT
        • Title 19 COUNTIES AND COUNTY OFFICERS
          • Chapter 3 BOARD OF SUPERVISORS
            • In General
          • Chapter 5 HEALTH, SAFETY AND PUBLIC WELFARE
            • In General
            • Emergency Telephone Service (911)
            • Emergency Telecommunications; Board; Standards And Training; Basic And Enhanced 911
            • Repeal Of Certain Provisions
        • Title 21 MUNICIPALITIES
          • Chapter 29 EMPLOYEES' RETIREMENT AND DISABILITY SYSTEMS
            • Article 1 General Municipal Employees' Retirement
            • Article 5 Disability And Relief Fund For Firemen And Policemen Under Laws 1930, Chapter 55
            • Article 7 Miscellaneous Provisions
          • Chapter 33 TAXATION AND FINANCE
            • Article 3 City Utility Tax Law
          • Chapter 43 BUSINESS IMPROVEMENT DISTRICTS
            • Business Improvement Districts Act
        • Title 25 PUBLIC OFFICERS AND EMPLOYEES
          • Chapter 1 PUBLIC OFFICERS; GENERAL PROVISIONS
          • Chapter 14 GOVERNMENT EMPLOYEES DEFERRED COMPENSATION PLAN LAW
          • Chapter 43 ADMINISTRATIVE PROCEDURES
        • Title 27 TAXATION AND FINANCE
          • Chapter 3 DEPARTMENT OF REVENUE
          • Chapter 4 BOARD OF TAX APPEALS
          • Chapter 5 MOTOR VEHICLE COMPTROLLER TRANSFER OF FUNCTIONS TO STATE TAX COMMISSION
            • Inspection Stations
            • Apportionment Of Taxes
            • Transfer Of Functions To State Tax Commission
          • Chapter 7 INCOME TAX AND WITHHOLDING
            • Article 1 Income Tax
            • Article 3 Withholding Of Tax
            • Article 5 Setoff Against Income Tax Refund For Debt Owed For Child Support Or Maintenance
            • Article 7 Setoff Against Tax Refund For Debt Owed On Default On Educational Loans
          • Chapter 8 MISSISSIPPI S CORPORATION INCOME TAX ACT
          • Chapter 13 CORPORATION FRANCHISE TAX
          • Chapter 15 STATE–WIDE PRIVILEGE TAXES
            • General Provisions
            • Insurance Taxes
          • Chapter 17 LOCAL PRIVILEGE TAXES
            • General Provisions
          • Chapter 19 MOTOR VEHICLE PRIVILEGE AND EXCISE TAXES
            • Article 3 Motor Vehicle Dealer Tag Permit Law
          • Chapter 31 AD VALOREM TAXES—GENERAL EXEMPTIONS
            • In General
          • Chapter 51 AD VALOREM TAXES—MOTOR VEHICLES
          • Chapter 71 ALCOHOLIC BEVERAGE TAXES
          • Chapter 73 TAX REFUNDS
          • Chapter 75 RECIPROCAL COLLECTION OF TAXES
          • Chapter 101 ANNUAL REPORTS BY DEPARTMENTS OF GOVERNMENT AND STATE-SUPPORTED INSTITUTIONS
          • Chapter 103 STATE BUDGET
            • General Fund Stabilization Act
            • Joint Legislative Budget Committee; Legislative Budget Office
            • Mississippi Performance Budget And Strategic Planning Act Of 1994
            • Budget Reform Act Of 1992
          • Chapter 104 STATE FISCAL AFFAIRS
            • In General
            • Revenue Maximization Contracts
            • Department Of Finance And Administration
            • Mississippi Accountability and Transparency Act of 2008
          • Chapter 105 DEPOSITORIES
            • Article 1 State Depositories
            • Article 3 Depositories For Funds Of Local Governments
          • Chapter 107 DISASTER RELIEF
            • Hurricane Disaster Of 1969
            • Federal Disaster Relief Act Of 1970
            • Tornado Disaster Of 1971
            • Flooding Disaster Of 1973
            • Tornado, Rain And Flooding Disaster Of 1975
            • Excessive Rains And Floods Of Spring Of 1975
            • Tornado Disaster Of March 12, 1975
            • Flooding Disaster Of 1979
            • Jones County Tornado Disaster Of February, 1987
            • Interstate Earthquake Emergency Compact
            • Emergency Aid To Local Governments
          • Chapter 109 CRUISE VESSELS
          • Chapter 111 PAYMENT CREDIT VOUCHERS AS CREDIT AGAINST INCOME AND CORPORATION FRANCHISE TAX LIABILITIES
        • Title 37 EDUCATION
          • Chapter 57 TAXATION ADDITIONAL TAX LEVY TO SUPPORT SCHOOL DISTRICTS' EXPENDITURES
            • Tax On Family Dwelling Units
          • Chapter 155 MISSISSIPPI PREPAID AFFORDABLE COLLEGE TUITION PROGRAM.
            • Article 3 Mississippi Affordable College Savings (Macs) Program
        • Title 45 PUBLIC SAFETY AND GOOD ORDER
          • Chapter 11 FIRE PROTECTION REGULATIONS, FIRE PROTECTION AND SAFETY IN BUILDINGS
            • State Chief Deputy Fire Marshal And State Firefighter's School
        • Title 57 PLANNING, RESEARCH AND DEVELOPMENT
          • Chapter 10 SMALL BUSINESS ASSISTANCE
            • Article 11 Bonds To Finance Economic Development Projects
          • Chapter 62 MISSISSIPPI ADVANTAGE JOBS ACT
          • Chapter 73 ECONOMIC DEVELOPMENT REFORM ACT
          • Chapter 75 MISSISSIPPI MAJOR ECONOMIC IMPACT ACT.
          • Chapter 77 VENTURE CAPITAL ACT OF 1994
          • Chapter 80 GROWTH AND PROSPERITY ACT
          • Chapter 87 MISSISSIPPI BROADBAND TECHNOLOGY DEVELOPMENT ACT
          • Chapter 89 MISSISSIPPI MOTION PICTURE INCENTIVE ACT
          • Chapter 99 MISSISSIPPI MAJOR ECONOMIC IMPACT WITHHOLDING REBATE INCENTIVE PROGRAM
            • Qualified Business or Industry — Companies and Their Affiliates
            • Qualified Business or Industry — Enterprises
          • Chapter 113 BUSINESS ENTERPRISE TAX EXEMPTIONS
            • Article 1 Business Enterprise Tax Exemptions: Clean Energy Generation and Aerospace Industry Enterprises
            • Article 3 Business Enterprise Tax Exemptions: Data Center Enterprises
          • Chapter 115 MISSISSIPPI SMALL BUSINESS INVESTMENT COMPANY ACT
          • Chapter 117 Mississippi Health Care Industry Zone Act
        • Title 71 LABOR AND INDUSTRY
          • Chapter 9 MEDICAL SAVINGS ACCOUNT ACT
        • Title 75 REGULATION OF TRADE COMMERCE AND INVESTMENTS
          • Chapter 76 MISSISSIPPI GAMING CONTROL ACT
            • Fees
        • Title 77 PUBLIC UTILITIES AND CARRIERS
          • Chapter 3 REGULATION OF PUBLIC UTILITIES
            • Article 1 Certificates Of Public Convenience And Necessity; Rates; Service
        • Title 79 CORPORATIONS, ASSOCIATIONS, AND PARTNERSHIPS
          • Chapter 4 MISSISSIPPI BUSINESS CORPORATION ACT
            • Article 1 General Provisions
              • Subarticle B Filing Documents
          • Chapter 6 FOREIGN LIMITED LIABILITY COMPANIES (REPEALED)
          • Chapter 10 MISSISSIPPI PROFESSIONAL CORPORATION ACT
            • Article 1 General Provisions
            • Article 2 Creation
            • Article 3 Shares
            • Article 6 Foreign Professional Corporations
            • Article 7 Miscellaneous Regulatory Provisions
            • Article 8 Transition Provisions
          • Chapter 12 PARTNERSHIPS
            • (Repealed eff. 1-1-07.) Preliminary Provisions
            • (Repealed eff. 1-1-07.) Nature Of Partnership
            • (Repealed eff. 1-1-07.) Relations Of Partners To Persons Dealing With The Partnership
            • (Repealed eff. 1-1-07.) Relations Of Partners To One Another
            • (Repealed eff. 1-1-07.) Property Rights Of A Partner
            • (Repealed eff. 1-1-07.) Dissolution And Winding Up
          • Chapter 13 UNIFORM PARTNERSHIP ACT (1997)
            • Article 1 General Provisions
            • Article 2 Nature Of Partnership
            • Article 3 Relations Of Partners To Persons Dealing With Partnership
            • Article 4 Relations Of Partners To Each Other And To Partnership
            • Article 5 Transferees And Creditors Of Partner
            • Article 6 Partner's Dissociation
            • Article 7 Partner's Dissociation When Business Not Wound Up
            • Article 8 Winding Up Partnership Business
            • Article 9 Conversions And Mergers
            • Article 10 Limited Liability Partnership
            • Article 11 Foreign Limited Liability Partnership
            • Article 12 Miscellaneous Provisions
          • Chapter 15 INVESTMENT TRUSTS
            • General Provisions
          • Chapter 29 REVISED MISSISSIPPI LIMITED LIABILITY COMPANY ACT
            • Article 1 General Provisions
            • Article 2 Formation, Certificate of Formation
            • Article 3 Members
            • Article 4 Management
            • Article 5 Finance
            • Article 6 Distributions
            • Article 7 Assignment of Financial Interests
            • Article 8 Dissolution
            • Article 9 Professional Limited Liability Companies
            • Article 10 Foreign Limited Liability Companies
            • Article 11 Derivative Actions
            • Article 12 Miscellaneous
            • Article 13 Transition Provisions
          • Chapter 31 MISSISSIPPI REGISTRATION OF FOREIGN LIMITED LIABILITY PARTNERSHIP ACT (REPEALED)
          • Chapter 33 CORPORATE SUCCESSOR ASBESTOS-RELATED LIABILITY IN CONNECTION WITH MERGERS OR CONSOLIDATIONS
        • Title 83 INSURANCE
          • Chapter 1 DEPARTMENT OF INSURANCE
            • General Provisions
          • Chapter 2 COMPETITIVE RATING FOR PROPERTY AND CASUALTY INSURANCE
          • Chapter 5 GENERAL PROVISIONS RELATIVE TO INSURANCE AND INSURANCE COMPANIES
            • General Provisions
            • Audit Of Financial Statements Of Insurers
          • Chapter 9 ACCIDENT, HEALTH AND MEDICARE SUPPLEMENT INSURANCE
            • Comprehensive Health Insurance Risk Pool Association
          • Chapter 21 FOREIGN COMPANIES
            • General Provisions
          • Chapter 23 INSOLVENT INSURANCE COMPANIES; INSURANCE GUARANTY ASSOCIATION
            • Article 5 Mississippi Life And Health Insurance Guaranty Association Act
          • Chapter 29 FRATERNAL SOCIETIES
          • Chapter 31 MUTUAL COMPANIES
            • In General
          • Chapter 33 RECIPROCAL INSURANCE
          • Chapter 34 WINDSTORM UNDERWRITING ASSOCIATION
          • Chapter 55 RISK RETENTION ACT
          • Chapter 61 VOLUNTARY BASIC HEALTH INSURANCE COVERAGE LAW
          • Chapter 62 HEALTH SAVINGS ACCOUNTS
        • Title 85 DEBTOR-CREDITOR RELATIONSHIP
          • Chapter 8 UNIFORM FEDERAL LIEN REGISTRATION ACT (REFS & ANNOS)
      • L. 2007
        • L. 2007, c. 459
      • L. 2013
        • L. 2013, HB826
        • L. 2013, HB1685
        • L. 2013, SB2395
    • Regulations
      • Miss. Administrative Code
        • Title 35 MISSISSIPPI STATE TAX COMMISSION
          • Part I ADMINISTRATIVE
          • Part III INCOME AND FRANCHISE
            • Subpart 1 Definitions and Miscellaneous
            • Subpart 2 Gross Income
            • Subpart 3 Exclusions from Gross Income
            • Subpart 4 Adjustments to Gross Income
            • Subpart 5 Business Deductions—General
            • Subpart 6 Losses
            • Subpart 7 Individuals
            • Subpart 8 Corporate
            • Subpart 9 Partnerships
            • Subpart 10 Other Entities and Miscellaneous
            • Subpart 11 Withholding
            • Subpart 12 Franchise Tax
          • Part X ECONOMIC DEVELOPMENT
          • Part 101 RULES OF THE MISSISSIPPI BOARD OF TAX APPEALS
            • Chapter 1 Creation, Purpose and Transition from the State Tax Commission
            • Chapter 2 Definitions
            • Chapter 3 General Information
            • Chapter 4 General Rules of Practice
            • Chapter 5 Procedure for Administrative Appeals Involving Appeals from Review Board Orders under Miss. Code Ann. Section 27-77-5 and Written Objections to Ad Valorem Assessments
            • Chapter 6 Procedure for Administrative Appeal Involving Appeals Where the Hearing before the Board is Transcribed
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Special Local
      • Limited Liability Companies
  • Missouri
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS AND EXCLUSIONS
        • GAIN OR LOSS
        • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO FEDERAL TAXABLE INCOME
        • SUBTRACTIONS.—
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • FINANCIAL INSTITUTIONS FRANCHISE TAXES
        • LOCAL INCOME TAXES
        • ST. LOUIS CITY EARNINGS TAX
        • ST. LOUIS PAYROLL EXPENSE TAX
        • KANSAS CITY EARNINGS TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Franchise
        • CORPORATION FRANCHISE TAX
        • ADMINISTRATION
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTION
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ACCOUNTING REQUIREMENTS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • CORPORATE INCOME TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • Franchise
        • FRANCHISE TAX—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • BASIS OF TAX (NET INCOME)
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS AND EXCLUSIONS
        • CORPORATE TRANSACTIONS
        • SUBTRACTIONS.—
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
        • FINANCIAL INSTITUTIONS FRANCHISE TAXES
        • ST. LOUIS CITY EARNINGS TAX
        • ST. LOUIS PAYROLL EXPENSE TAX
        • KANSAS CITY EARNINGS TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Franchise
        • CORPORATION FRANCHISE TAX
        • FEDERAL AND STATE CONSTITUTIONAL RESTRICTION
        • TAXABLE AND EXEMPT ENTITIES
        • BASIS OF FRANCHISE TAX
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mo. Constitution
        • Article I BILL OF RIGHTS
        • Article III LEGISLATIVE DEPARTMENT
        • Article IV EXECUTIVE DEPARTMENT
        • Article V JUDICIAL DEPARTMENT
        • Article VI LOCAL GOVERNMENT
        • Article X TAXATION
        • Article XII AMENDING THE CONSTITUTION
      • Mo. Rev. Stat.
        • Title I LAWS AND STATUTES
          • Chapter 1 LAWS IN FORCE AND CONSTRUCTION OF STATUTES
        • Title III LEGISLATIVE BRANCH
          • Chapter 21 GENERAL ASSEMBLY
            • Joint Committee on Tax Policy
        • Title IV EXECUTIVE BRANCH
          • Chapter 32 STATE DEPARTMENT OF REVENUE
            • Neighborhood Assistance Act
            • Multistate Tax Compact
            • Tax Amnesty
          • Chapter 33 STATE FINANCIAL ADMINISTRATION.
            • Claims and Warrants
        • Title V MILITARY AFFAIRS AND POLICE
          • Chapter 41 MILITARY FORCES
        • Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT
          • Chapter 48 COUNTY CLASSIFICATION
          • Chapter 50 COUNTY FINANCES, BUDGET AND RETIREMENT SYSTEMS.
            • General Provisions
          • Chapter 52 COUNTY COLLECTORS
            • Second Class and Certain First Class Counties
          • Chapter 53 COUNTY ASSESSORS
          • Chapter 65 TOWNSHIP ORGANIZATION COUNTIES
            • Township as Corporate Body-Board of Directors
          • Chapter 67 POLITICAL SUBDIVISIONS, MISCELLANEOUS POWERS
        • Title VII CITIES, TOWNS AND VILLAGES
          • Chapter 94 TAXATION IN OTHER CITIES.
          • Chapter 100 INDUSTRIAL DEVELOPMENT.
        • Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS.
          • Chapter 104 RETIREMENT OF STATE OFFICERS AND EMPLOYEES.
          • Chapter 105 PUBLIC OFFICERS AND EMPLOYEES—MISCELLANEOUS PROVISIONS
          • Chapter 108 BOND ISSUES, MISCELLANEOUS PROVISIONS.
        • Title X TAXATION AND REVENUE.
          • Chapter 135 TAX RELIEF
          • Chapter 136 COLLECTION OF STATE TAXES
          • Chapter 137 ASSESSMENT AND LEVY OF PROPERTY TAXES
          • Chapter 138 EQUALIZATION AND REVIEW OF TAX ASSESSMENTS
          • Chapter 139 PAYMENT AND COLLECTION OF CURRENT TAXES
          • Chapter 140 COLLECTION OF DELINQUENT TAXES GENERALLY
          • Chapter 142 MOTOR FUEL TAX
          • Chapter 143 INCOME TAX
          • Chapter 144 SALES AND USE TAX
          • Chapter 147 CORPORATION FRANCHISE TAX
          • Chapter 148 TAXATION OF FINANCIAL INSTITUTIONS
          • Chapter 149 CIGARETTE TAX
          • Chapter 150 MERCHANTS', MANUFACTURERS', ITINERANT VENDORS' AND PEDDLERS' LICENSES AND TAXES
          • Chapter 155 TAXATION OF AIRCRAFT
        • Title XI EDUCATION AND LIBRARIES.
          • Chapter 160 SCHOOLS - GENERAL PROVISIONS.
          • Chapter 169 TEACHER AND SCHOOL EMPLOYEE RETIREMENT SYSTEMS
          • Chapter 173 DEPARTMENT OF HIGHER EDUCATION
          • Chapter 178 SPECIAL SCHOOLS AND INSTRUCTION AND SPECIAL DISTRICTS
        • Title XII PUBLIC HEALTH AND WELFARE
          • Chapter 208 OLD AGE ASSISTANCE, AID TO DEPENDENT CHILDREN AND GENERAL RELIEF
          • Chapter 208 FAMILY DEVELOPMENT ACCOUNT PROGRAM
          • Chapter 215 STATE HOUSING
        • Title XVI CONSERVATION, RESOURCES AND DEVELOPMENT.
          • Chapter 253 STATE PARKS AND HISTORIC PRESERVATION
        • Title XVIII LABOR AND INDUSTRIAL RELATIONS.
          • Chapter 285 EMPLOYERS AND EMPLOYEES GENERALLY
          • Chapter 287 WORKERS' COMPENSATION LAW
        • Title XXI PUBLIC SAFETY AND MORALS.
          • Chapter 313 LICENSED GAMING ACTIVITIES
        • Title XXIII CORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS.
          • Chapter 347 LIMITED LIABILITY COMPANIES—MERGER AND CONSOLIDATION OF BUSINESS ORGANIZATIONS
          • Chapter 348 AUTHORITIES AND CORPORATIONS FOR ECONOMIC AND TECHNOLOGICAL DEVELOPMENT —SMALL BUSINESSES.
          • Chapter 349 INDUSTRIAL DEVELOPMENT CORPORATIONS.
          • Chapter 351 GENERAL AND BUSINESS CORPORATIONS
            • Missouri Cooperative Associations Act
          • Chapter 358 UNIFORM PARTNERSHIP LAW.
          • Chapter 359 Uniform Limited Partnership Law
        • Title XXIV BUSINESS AND FINANCIAL INSTITUTIONS.
          • Chapter 361 DIVISION OF FINANCE AND POWERS OF DIRECTOR OF FINANCE
          • Chapter 374 DEPARTMENT OF INSURANCE
          • Chapter 375 PROVISIONS APPLICABLE TO ALL INSURANCE COMPANIES
          • Chapter 376 LIFE, HEALTH AND ACCIDENT INSURANCE
          • Chapter 379 INSURANCE OTHER THAN LIFE.
          • Chapter 381 TITLE INSURANCE LAW
          • Chapter 383 MALPRACTICE INSURANCE
          • Chapter 384 SURPLUS LINES INSURANCE.
        • Title XXIX OWNERSHIP AND CONVEYANCE OF PROPERTY.
          • Chapter 447 LOST AND UNCLAIMED PROPERTY
        • Title XXXII COURTS
          • Chapter 477 SUPREME COURT AND COURT OF APPEALS
          • Chapter 478 CIRCUIT COURTS.
          • Chapter 488 COURT COSTS.
        • Title XXXV CIVIL PROCEDURE AND LIMITATIONS
          • Chapter 507 PARTIES
          • Chapter 508 VENUE AND CHANGE OF VENUE
          • Chapter 516 STATUTES OF LIMITATION
        • Title XXXVI STATUTORY ACTIONS AND TORTS
          • Chapter 526 INJUNCTIONS
          • Chapter 536 ADMINISTRATIVE PROCEDURE AND REVIEW
        • Title XXXVIII CRIMES AND PUNISHMENT; PEACE OFFICERS AND PUBLIC DEFENDERS.
          • Chapter 610 GOVERNMENTAL BODIES AND RECORDS
        • Title XL ADDITIONAL EXECUTIVE DEPARTMENTS.
          • Chapter 620 DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Chapter 621 ADMINISTRATIVE HEARING COMMISSION
          • Chapter 644 WATER POLLUTION
      • Kansas City Code of General Ordinances
        • Chapter 68 TAXATION
          • Article VII SALES TAXES
            • Division 1 Generally
            • Division 2 Transportation.
          • Article X LEVIES AND ASSESSMENTS
    • Regulations
      • Mo. Code Regs.
        • Title 1 OFFICE OF ADMINISTRATION
          • Division 15 ADMINISTRATIVE HEARING COMMISSION
        • Title 2 DEPARTMENT OF AGRICULTURE
          • Division 100 MISSOURI AGRICULTURAL AND SMALL BUSINESS DEVELOPMENT AUTHORITY
        • Title 4 DEPARTMENT OF ECONOMIC DEVELOPMENT
          • Division 85 DIVISION OF COMMUNITY AND ECONOMIC DEVELOPMENT
          • Division 170 MISSOURI HOUSING DEVELOPMENT COMMISSION
        • Title 5 DEPARTMENT OF ELEMENTARY AND SECONDARY EDUCATION
          • Division 60 VOCATIONAL AND ADULT EDUCATION
        • Title 12 DEPARTMENT OF REVENUE
          • Division 10 DIRECTOR OF REVENUE
            • Chapter 1 Organization of Department of Revenue
            • Chapter 2 Income Tax
            • Chapter 10 Financial Institutions
            • Chapter 22 Senior Citizens Tax Relief
            • Chapter 39 Collections for State Hospitals and Institutions
            • Chapter 41 General Tax Provisions
            • Chapter 42 General Department Policies
            • Chapter 43 Investment of Nonstate Funds
            • Chapter 44 Miscellaneous Fees and Taxes
            • Chapter 111 Sales/Use Tax—Machinery And Equipment Exemptions
            • Chapter 113 Sales/Use Tax—Use Tax
            • Chapter 117 Sales/Use Tax — Local Taxes
          • Division 30 STATE TAX COMMISSION
            • Chapter 1 General Organization
            • Chapter 2 Original Assessment
            • Chapter 3 Local Assessment of Property and Appeals From Local Boards of Equalization
        • Title 13 DEPARTMENT OF SOCIAL SERVICES
          • Division 35 CHILDREN'S DIVISION
    • Index
      • Income--Corporate
      • Franchise
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Montana
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • ALTERNATIVE TAX BASES
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY–SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Limited Liability Companies
        • LIMITED LIABILITY CORPORATIONS—
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Insurance
        • INSURANCE COMPANY TAXES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
        • MISCELLANEOUS PROVISIONS
    • Annotations
      • Income--Corporate
        • CORPORATE LICENSE—INCOME TAXES
        • CORPORATE LICENSE—INCOME TAXES—E-FILE HANDBOOKS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
        • SUBTRACTIONS
        • CREDITS
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • INDUSTRY–SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WAGE WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • General Administrative
        • TAX COLLECTION ENFORCEMENT
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Mont. Constitution
        • Article III GENERAL GOVERNMENT
        • Article V THE LEGISLATURE
        • Article VIII REVENUE AND FINANCE
        • Article IX ENVIRONMENT AND NATURAL RESOURCES
        • Article XII DEPARTMENTS AND INSTITUTIONS
        • Article XIII GENERAL PROVISIONS
      • Mont. Code Ann.
        • Title 1 GENERAL LAWS AND DEFINITIONS
          • Chapter 1 GENERAL PROVISIONS
            • Part 2 General Definitions Of Terms Used In Code
            • Part 3 Rules Concerning Time
            • Part 4 Citizenship
          • Chapter 2 STATUTORY CONSTRUCTION
            • Part 1 General Provisions
            • Part 2 Effect Of Legislature's Actions
        • Title 2 GOVERNMENT STRUCTURE AND ADMINISTRATION
          • Chapter 4 ADMINISTRATIVE PROCEDURE ACT
            • Part 1 General Provisions
            • Part 2 Organizational And Procedural Rules
            • Part 3 Adoption And Publication Of Rules
            • Part 4 Legislative Review Of Rules
            • Part 5 Judicial Notice And Declaratory Rulings
            • Part 6 Contested Cases
            • Part 7 Judicial Review Of Contested Cases
          • Chapter 9 LIABILITY EXPOSURE AND INSURANCE COVERAGE
            • Part 2 Comprehensive State Insurance Plan
          • Chapter 15 EXECUTIVE BRANCH OFFICES AND AGENCIES
            • Part 4 Secretary Of State
            • Part 5 Attorney General
            • Part 13 Department Of Revenue
        • Title 5 LEGISLATIVE BRANCH
          • Chapter 2 COMPOSITION AND ORGANIZATION
            • Part 1 General
          • Chapter 12 LEGISLATIVE FINANCE ACT
            • Part 3 Legislative Fiscal Analyst
        • Title 7 LOCAL GOVERNMENT
          • Chapter 3 ALTERNATIVE FORMS OF LOCAL GOVERNMENT
            • Part 13 City-County Consolidation Option 2 — Continued
          • Chapter 6 FINANCIAL ADMINISTRATION AND TAXATION
            • Part 44 Municipal Taxation
          • Chapter 14 TRANSPORTATION
            • Part 1 General Provisions Related To Local Government Transportation Services
            • Part 2 Urban Transportation Districts
            • Part 11 Port Authorities
            • Part 28 Ferries And Wharves
            • Part 44 Municipal Bus Services
          • Chapter 15 HOUSING AND CONSTRUCTION
            • Part 42 Urban Renewal
            • Part 43 Urban Renewal Continued
          • Chapter 16 CULTURE, SOCIAL SERVICES, AND RECREATION
            • Part 1 General Provisions Affecting Local Governments
            • Part 21 General Provisions Affecting County Government
            • Part 22 County Museums, Facilities For The Arts, And Museum Districts
            • Part 24 County Park Districts
            • Part 41 General Provisions Affecting Municipal Government
          • Chapter 21 BUSINESS, AGRICULTURE, AND LIVESTOCK SERVICES AND REGULATION
            • Part 34 County Fairs
            • Part 37 Empowerment Zones
          • Chapter 22 WEED AND PEST CONTROL
            • Part 21 County Weed Control
            • Part 22 Rodent Control Districts
          • Chapter 32 LAW ENFORCEMENT
            • Part 2 Reserve And Auxiliary Officers
            • Part 41 Municipal Police Force
          • Chapter 33 FIRE PROTECTION
            • Part 41 Municipal Fire Departments
          • Chapter 34 MEDICAL SERVICES AND BOARDING HOMES FOR THE AGED
            • Part 1 Ambulance Services
            • Part 24 Financing Of County-Operated Health Care Facilities
          • Chapter 35 CEMETERY SERVICES PART
            • Part 21 Cemetery Districts
        • Title 13 ELECTIONS CHAPTER
          • Chapter 27 BALLOT ISSUES PART
            • Part 1 General Provisions
            • Part 5 Election Procedure
        • Title 15 TAXATION
          • Chapter 1 TAX ADMINISTRATION
            • Part 1 General Provisions
            • Part 2 Department Of Revenue
            • Part 3 Investigation And Hearings
            • Part 4 Protest Payments, Actions To Recover, And Alternative Remedies
            • Part 5 Disposition Of Tax Proceeds
            • Part 6 Multistate Tax Compact
            • Part 7 Collection Of Delinquent Taxes — Warrant For Distraint
            • Part 8 Payment Of Taxes By Electronic Funds Transfer
          • Chapter 2 STATE TAX APPEAL BOARD
            • Part 1 Composition And Organization
            • Part 2 Powers And Duties
            • Part 3 Appeal Procedure
          • Chapter 6 PROPERTY SUBJECT TO TAXATION
            • Part 2 Tax-Exempt Property
          • Chapter 8 ASSESSMENT PROCEDURE
            • Part 6 Assessment Revision
            • Part 7 Assessment And Map Books
          • Chapter 9 EQUALIZATION
            • Part 1 General Provisions
          • Chapter 15 PROPERTY TAX APPEALS
            • Part 1 County Tax Appeal Board
          • Chapter 23 CENTRALLY ASSESSED PROPERTY
            • Part 1 General Provisions
          • Chapter 25 DANGEROUS DRUG TAX (REPEALED)
            • Part 1 General Provisions (Repealed)
          • Chapter 30 INDIVIDUAL INCOME TAX
            • Part 1 Rate And Return Of Tax (Renumbered, Repealed, and Terminated)
            • Part 2 Withholding And Estimated Tax (Renumbered and Repealed)
            • Part 3 Administration And Collection (Renumbered and Repealed)
            • Part 6 Particular Income Tax Applications (Renumbered)
            • Part 11 Pass-Through Entities (Renumbered)
          • Chapter 31 CORPORATION LICENSE OR INCOME TAX
            • Part 1 Corporation License Tax Rate And Return
            • Part 2 Small Business Corporations (Renumbered And Repealed)
            • Part 3 Allocation And Apportionment Of Income
            • Part 4 Corporation Income Tax
            • Part 5 Administration And Collection
            • Part 6 Lists Of Corporations
            • Part 7 Bank, Moneyed Capital, And Shares Exempt
            • Part 8 Foreign Capital Depository — Assessment (Repealed)
            • Part 9 Movie And TV Industries And Related Media — Tax Incentives
          • Chapter 32 ENERGY–RELATED AND ECOLOGICAL TAX INCENTIVES
            • Part 1 Investment In Energy Conservation Or Alternative Energy
            • Part 3 Tax Deduction For Purchasing Montana-Produced Organic Fertilizer And Inorganic Fertilizer Produced As Byproduct
            • Part 4 Alternative Energy Generation
            • Part 5 Mineral And Coal Exploration Incentives
            • Part 6 Recycling Of Material
            • Part 7 Biodiesel Production
          • Chapter 33 SMALL BUSINESS INVESTMENT INCENTIVES
            • Part 1 Small Business Investment Companies — Tax Exemptions
          • Chapter 35 COAL SEVERANCE TAX
            • Part 1 General Provisions
          • Chapter 60 NURSING FACILITY UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 61 MEDICAL CARE SAVINGS ACCOUNT
            • Part 1 General Provisions
            • Part 2 Medical Care Savings Account — Administration
          • Chapter 66 HOSPITAL FACILITY UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 67 INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED –– UTILIZATION FEE
            • Part 1 General Provisions
            • Part 2 Collection Of Fee
          • Chapter 70 GASOLINE AND VEHICLE FUELS TAXES
            • Part 3 Special Fuels Use Tax
            • Part 6 Biodiesel Production Incentive
        • Title 16 ALCOHOL AND TOBACCO
          • Chapter 1 ADMINISTRATION AND TAXATION
            • Part 4 Taxation Of Alcoholic Beverages
        • Title 17 STATE FINANCE
          • Chapter 5 PUBLIC BOND ISSUES
            • Part 7 Coal Severance Tax Bonds — Water Development
          • Chapter 6 DEPOSITS AND INVESTMENTS
            • Part 3 Montana In-State Investment
          • Chapter 7 BUDGETING AND APPROPRIATIONS
            • Part 5 Statutory Appropriations
          • Chapter 8 DISBURSEMENT AND EXPENDITURE
            • Part 1 Limits On Disbursements And Expenditures
        • Title 20 EDUCATION
          • Chapter 20 SCHOOL ELECTIONS
            • Part 3 Qualification And Registration Of Electors
        • Title 25 CIVIL PROCEDURE
          • Chapter 9 Judgment
        • Title 27 CIVIL LIABILITY, REMEDIES, AND LIMITATIONS
          • Chapter 1 Availability Of Remedies — Liability
            • Part 7 Liability
        • Title 30 TRADE AND COMMERCE
          • Chapter 13 ASSUMED BUSINESS NAMES, TRADEMARKS, AND RELATED RIGHTS
            • Part 2 Assumed Business Names
          • Chapter 16 SMALL BUSINESS LICENSING COORDINATION
            • Part 3 Business Registration And Licensing — Board Of Review
        • Title 32 FINANCIAL INSTITUTIONS
          • Chapter 1 BANKS AND TRUST COMPANIES
            • Part 5 Dissolution, Closing, And Liquidation
          • Chapter 3 CREDIT UNIONS
            • Part 9 Taxation
          • Chapter 8 MONTANA FOREIGN CAPITAL DEPOSITORY ACT
            • Part 1 General Provisions — Definitions (Repealed)
        • Title 33 INSURANCE AND INSURANCE COMPANIES
          • Chapter 1 ADMINISTRATION AND GENERAL PROVISIONS
            • Part 1 General Provisions
            • Part 2 Definitions And Insurance Coverages
          • Chapter 2 REGULATION OF INSURANCE COMPANIES
            • Part 1 Authorization Of Insurers
            • Part 2 State Of Entry — Trusteed Assets Of Alien Insurers
            • Part 3 Authorization Of Surplus Line Insurers, Insurance Producers, And Insurance
            • Part 7 Reports, Fees, And Taxes
            • Part 15 Regulation Of Controlled Insurers And Controlling Producers
          • Chapter 6 BENEVOLENT ASSOCIATIONS
            • Part 1 General Provisions
          • Chapter 11 LIABILITY RISK RETENTION AND PURCHASING GROUPS
            • Part 1 Regulation Of Controlled Insurers And Controlling Producers
          • Chapter 20 LIFE INSURANCE
            • Part 7 Charitable Gift Annuities
          • Chapter 22 DISABILITY INSURANCE
            • Part 1 General Provisions
            • Part 18 Small Employer Health Insurance Availability Act
            • Part 20 Small Business Health Insurance Purchasing Pool
          • Chapter 25 MONTANA TITLE INSURANCE ACT
            • Part 1 General Provisions
          • Chapter 28 CAPTIVE INSURANCE COMPANIES
            • Part 1 General Provisions And Licensing
          • Chapter 31 HEALTH MAINTENANCE ORGANIZATIONS
            • Part 1 General Provisions
            • Part 2 Authorization Of Health Maintenance Organizations
        • Title 35 CORPORATIONS, PARTNERSHIPS, AND ASSOCIATIONS
          • Chapter 1 BUSINESS CORPORATIONS
            • Part 13 Secretary Of State
          • Chapter 7 MODEL REGISTERED AGENTS ACT
            • Part 1 Registered Agents
          • Chapter 8 MONTANA LIMITED LIABILITY COMPANY ACT
            • Part 1 General Provisions
            • Part 2 Formation
            • Part 3 Relations Of Members And Managers To Persons Dealing With Limited Liability Company
            • Part 4 Rights And Duties Of Members And Managers
            • Part 5 Finance
            • Part 6 Distributions
            • Part 7 Ownership And Transfer Of Property
            • Part 8 Admission And Withdrawal Of Members
            • Part 9 Dissolution
            • Part 10 Foreign Limited Liability Companies
            • Part 1 Suits By And Against The Limited Liability Company
            • Part 12 Merger
            • Part 13 Professional Limited Liability Company
          • Chapter 10 PARTNERSHIPS IN GENERAL
            • Part 1 Preliminary Provisions
            • Part 2 Nature Of Partnership
            • Part 3 Relation Of Partner And Partnership To Other Persons
            • Part 4 Relation Of Partners To Partnership And To One Another
            • Part 5 Property Rights Of A Partner
            • Part 6 Dissolution And Winding Up
            • Part 7 Registration Of Limited Liability Partnerships
          • Chapter 12 LIMITED PARTNERSHIPS
            • Part 5 General Provisions
            • Part 6 Formation — Certificate Of Limited Partnership
        • Title 39 LABOR
          • Chapter 71 WORKER'S COMPENSATION
            • Part 1 General Provisions
            • Part 21 Compensation Plan Number One
            • Part 22 Compensation Plan Number Two
            • Part 23 Compensation Plan Number Three
        • Title 41 MINORS
          • Chapter 3 CHILD ABUSE AND NEGLECT
            • Part 7 Montana Children's Trust Fund (Renumbered)
        • Title 50 HEALTH AND SAFETY
          • Chapter 3 STATE FIRE PREVENTION AND INVESTIGATION PROGRAM
            • Part 1 General Provisions
          • Chapter 5 HOSPITALS AND RELATED FACILITIES
            • Part 1 General Provisions
          • Chapter 44 TREATMENT OF CHRONIC RENAL DISEASE
            • Part 1 Renal Disease Treatment Program
        • Title 53 SOCIAL SERVICES AND INSTITUTIONS
          • Chapter 2 ADMINISTRATION OF PUBLIC ASSISTANCE
            • Part 2 Department Of Public Health And Human Services
          • Chapter 6 HEALTH CARE SERVICES
            • Part 1 Medical Assistance — Medicaid
            • Part 11 Prevention And Stabilization Account
        • Title 60 HIGHWAYS AND TRANSPORTATION
          • Chapter 2 STATE ADMINISTRATION
            • Part 3 Ports Of Entry, Checking Stations, And Interstate Cooperation
        • Title 61 MOTOR VEHICLES
          • Chapter 3 CERTIFICATES OF OWNERSHIP, REGISTRATION, AND TAXATION OF MOTOR VEHICLES
            • Part 4 Special Registration
            • Part 5 Taxes, Fees, And Fees In Lieu Of Taxes
        • Title 67 AERONAUTICS
          • Chapter 3 REGULATION AND LICENSING
            • Part 2 Aircraft, Aircrews, And Instructors
        • Title 69 PUBLIC UTILITIES AND CARRIERS
          • Chapter 2 GENERAL REGULATORY PROVISIONS
            • Part 2 Role Of Consumer Counsel
        • Title 71 MORTGAGES, PLEDGES, AND LIENS
          • Chapter 3 LIENS
            • Part 2 Federal Tax Liens
        • Title 75 ENVIRONMENTAL PROTECTION
          • Chapter 25 ALTERNATIVE ENERGY LOANS
            • Part 1 General Provisions
        • Title 80 AGRICULTURE
          • Chapter 12 MONTANA AGRICULTURAL LOAN AUTHORITY ACT
            • Part 1 General
            • Part 2 Loans
            • Part 3 Bonds
        • Title 81 LIVESTOCK
          • Chapter 8 MARKETING
            • Part 5 Aerial Hunting Of Predatory Animals
        • Title 90 PLANNING, RESEARCH, AND DEVELOPMENT
          • Chapter 4 ENERGY DEVELOPMENT AND CONSERVATION
            • Part 1 Renewable Energy Sources Research And Development (Renumbered And Repealed)
          • Chapter 8 MONTANA CAPITAL COMPANY ACT
            • Part 1 General Provisions
            • Part 2 Tax Credits Investments In Capital Company
            • Part 3 Regulation Of Capital Companies
          • Chapter 10 (Repealed eff. 4-18-09.) MONTANA EQUITY CAPITAL INVESTMENT ACT
            • Part 1 (Repealed eff. 4-18-09.) General Provisions
            • Part 2 (Repealed eff. 4-18-09.) Capital Investment Board
            • Part 3 (Repealed eff. 4-18-09.) Tax Credits And Investments — Reports And Audits
      • L. 2013
        • L. 2013, c. 200
        • L. 2013, c. 346
    • Regulations
      • Mont. Admin. R.
        • Title 8 DEPARTMENT OF COMMERCE
          • Chapter 119 MONTANA PROMOTION DIVISION
        • Title 42 DEPARTMENT OF REVENUE
          • Chapter 1 ORGANIZATIONAL RULE
          • Chapter 2 GENERAL DEPARTMENT RULES
            • Subchapter 1 Procedural Rules
            • Subchapter 2 Administrative Summons
            • Subchapter 3 Public Participation and Penalty and Interest
            • Subchapter 4 Small Businesses
            • Subchapter 5 Partial Payments, Penalties, Interest, and Collection
            • Subchapter 6 Dispute Resolution
            • Subchapter 7 Public Access
            • Subchapter 8 Ethics Rules
            • Subchapter 10 Office of Taxpayer Assistance
          • Chapter 3 WAIVER OF PENALTY AND INTEREST
            • Subchapter 1 Waiver Of Penalty And Interest
          • Chapter 4 DEPARTMENT RULES ON ENERGY RELATED TAX INCENTIVES
            • Subchapter 1 Individual — Tax Credits for Alternative Energy Systems
            • Subchapter 2 Individual — Energy Conservation Installation Credit
            • Subchapter 3 Individual — Residential Property Tax Credit for The Elderly
            • Subchapter 4 Individual — Credit Allowed Resident Taxpayers For Income Taxes Imposed By Foreign States And Countries
            • Subchapter 6 Individual — Rural Physician's Credit
            • Subchapter 16 Corporation — New and Expanded Industry Credit
            • Subchapter 17 Temporary Emergency Lodging
            • Subchapter 24 Insure Montana tax credit.
            • Subchapter 25 [BIODIESEL AND BIOLUBRICANT TAX CREDITS]
            • Subchapter 26 Individual And Corporation — Recycle Credit Against Individual and Corporation License Taxes
            • Subchapter 27 Individual and Corporation — Qualified Endowment
            • Subchapter 28 Individual And Corporation - Employee Disability Health Insurance
            • Subchapter 29 Individual and Corporation — Historic Property Preservation
            • Subchapter 30 Individual and Corporation — Infrastructure Users Fee
            • Subchapter 31 Individual and Corporation — Contractor Gross Receipt
            • Subchapter 32 Individual and Corporation — Qualified Research Credit
            • Subchapter 33 Movie and Television Industry and Related Media — Tax Credit
            • Subchapter 41 Individual, Corporation, and Property — Alternative Energy Production
          • Chapter 9 PASS-THROUGH ENTITIES
            • Subchapter 1 General
            • Subchapter 2 Composite Returns
            • Subchapter 3 Partnerships
            • Subchapter 4 S Corporations
            • Subchapter 5 Disregarded Entities
          • Chapter 14 LODGING FACILITY USE TAX AND RENTAL VEHICLE USE SALES TAX
            • Subchapter 11 Collection, Reporting, and Payment Requirements for the seller
          • Chapter 15 GENERAL PROVISIONS AND PREPARATION OF TAX RETURNS
            • Subchapter 1 General Provisions
            • Subchapter 3 Tax Returns
            • Subchapter 5 Tax Credits
            • Subchapter 7 Composite Returns
          • Chapter 16 INCOME TAX DIVISION—PAYMENT OF TAX AND TREATMENT OF NONRESIDENTS
            • Subchapter 12 Nonresident Allocation And Apportionment Of Income
          • Chapter 17 INCOME TAX—WITHHOLDING AND ESTIMATED TAX
            • Subchapter 1 General Withholding
            • Subchapter 2 Withholding and Unemployment Insurance
            • Subchapter 3 Estimated Tax Payments
            • Subchapter 4 Old Fund Liability Tax
            • Subchapter 5 Unemployment Insurance
          • Chapter 19 PROPERTY TAX — GENERAL PROVISIONS
            • Subchapter 11 Energy Related Tax Incentives
            • Subchapter 12 New Industrial Property
          • Chapter 22 INDUSTRIAL PROPERTY
            • Subchapter 2 Wholesale Energy Transaction Tax
          • Chapter 23 NATURAL RESOURCE AND CORPORATION TAX DIVISION—GENERAL PROVISIONS
            • Subchapter 1 General Provisions
            • Subchapter 2 Tax Accounting
            • Subchapter 3 Returns
            • Subchapter 4 Deductions
            • Subchapter 5 Tax Credits
            • Subchapter 6 Payment of Taxes
            • Subchapter 7 Limited Liability Companies
            • Subchapter 8 Net Operating Losses.
          • Chapter 24 NATURAL RESOURCE AND CORPORATION TAX DIVISION—SPECIAL PROVISIONS
            • Subchapter 1 Small Business Corporations
            • Subchapter 2 Financial Institutions
          • Chapter 25 INDIVIDUAL AND CORPORATION—BIODIESEL AND BIOLUBRICANT TAX CREDIT
            • Subchapter 18 Oil And Gas
          • Chapter 26 NATURAL RESOURCE AND CORPORATION TAX DIVISION—MULTISTATE ACTIVITIES
            • Subchapter 1 General Provisions
            • Subchapter 2 Income Allocation And Apportionment
            • Subchapter 3 Water's-Edge
            • Subchapter 4 Special Rules Related To Installment Sales
            • Subchapter 5 Public Law 86-272
            • Subchapter 6 Railroads
            • Subchapter 7 Trucking
            • Subchapter 8 Airlines
            • Subchapter 9 Special Rules For Construction Contracts
            • Subchapter 10 Publishing Companies - Apportionment
            • Subchapter 11 Television And Radio Broadcasting
          • Chapter 29 UNIVERSAL SYSTEM BENEFITS PROGRAMS
            • Subchapter 1 Review Process
        • Title 44 SECRETARY OF STATE
          • Chapter 5 CORPORATIONS
            • Subchapter 1 Filing Fees
    • Index
      • Income--Corporate
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Nebraska
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • Limited Liability Partnerships—Explanation
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • ITEMS NOT DEDUCTIBLE FROM TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME--OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Corporate Licenses
        • CORPORATE OCCUPATION TAX
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Annotations
      • Income--Corporate
        • Corporate Income Tax—Forms.—
    • Annotations
      • Income--Corporate
        • ADMINISTRATION
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • ACCOUNTING REQUIREMENTS
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • ADDITIONS TO TAXABLE INCOME
        • CREDITS AND TAX INCENTIVES
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAXPAYER RIGHTS AND REMEDIES
      • Corporate Licenses
        • CORPORATE FRANCHISE TAX ON CAPITAL STOCK
      • General Administrative
        • ADMINISTRATION OF TAXES
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Constitution of the State of Neb.
        • Article III LEGISLATIVE POWER
        • Article IV EXECUTIVE
        • Article VIII REVENUE
      • Neb. Rev. Stat
        • Chapter 9 BINGO AND OTHER GAMBLING
          • Article 3 PICKLE CARDS
          • Article 4 LOTTERIES AND RAFFLES
          • Article 5 SMALL LOTTERIES AND RAFFLES
        • Chapter 13 CITIES, COUNTIES, AND OTHER POLITICAL SUBDIVISIONS
          • Article 2 COMMUNITY DEVELOPMENT
          • Article 3 POLITICAL SUBDIVISIONS; PARTICULAR CLASSES AND PROJECTS
          • Article 6 FINANCES
          • Article 8 INTERLOCAL COOPERATION ACT
          • Article 11 INDUSTRIAL DEVELOPMENT
          • Article 28 MUNICIPAL COUNTIES.
        • Chapter 16 CITIES OF THE FIRST CLASS
          • Article 7 FISCAL MANAGEMENT, REVENUE, AND FINANCES
        • Chapter 21 CORPORATIONS AND OTHER COMPANIES
          • Article 3 OCCUPATION TAX
          • Article 13 COOPERATIVE COMPANIES
          • Article 17 CREDIT UNIONS
          • Article 19 NEBRASKA NONPROFIT CORPORATION ACT
          • Article 20 BUSINESS CORPORATION ACT
          • Article 26 LIMITED LIABILITY COMPANIES
        • Chapter 23 COUNTY GOVERNMENT AND OFFICERS
          • Article 16 COUNTY TREASURER
        • Chapter 24 COURTS
          • Article 11 COURT OF APPEALS
        • Chapter 25 COURTS; CIVIL PROCEDURE
          • Article 2 COMMENCEMENT AND LIMITATION OF ACTIONS
          • Article 19 REVERSAL OR MODIFICATION OF JUDGMENTS AND ORDERS BY APPELLATE COURTS
          • Article 21 ACTIONS AND PROCEEDINGS IN PARTICULAR CASES
        • Chapter 32 ELECTIONS
          • Article 14 RECALL
        • Chapter 44 INSURANCE
          • Article 1 POWERS OF DEPARTMENT OF INSURANCE
          • Article 2 LINES OF INSURANCE, ORGANIZATION OF COMPANIES
          • Article 8 ASSESSMENT ASSOCIATIONS
          • Article 10 FRATERNAL INSURANCE
          • Article 12 RECIPROCAL INSURANCE
          • Article 24 NEBRASKA PROPERTY AND LIABILITY INSURANCE GUARANTY ASSOCIATION ACT
          • Article 27 NEBRASKA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION ACT
          • Article 29 NEBRASKA HOSPITAL AND PHYSICIANS MUTUAL INSURANCE ASSOCIATION ACT
          • Article 31 NEBRASKA PROFESSIONAL ASSOCIATION MUTUAL INSURANCE COMPANY ACT
          • Article 32 HEALTH MAINTENANCE ORGANIZATIONS
          • Article 37 MOTOR CLUB SERVICES ACT
          • Article 38 DENTAL SERVICES
          • Article 42 COMPREHENSIVE HEALTH INSURANCE POOL ACT
          • Article 44 RISK RETENTION ACT
          • Article 47 PREPAID LIMITED HEALTH SERVICE ORGANIZATIONS
          • Article 55 SURPLUS LINES INSURANCE
          • Article 65 INTERSTATE INSURANCE RECEIVERSHIP COMPACT
        • Chapter 45 INTEREST, LOANS, AND DEBT
          • Article 1 INTEREST RATES AND LOANS
        • Chapter 48 LABOR
          • Article 6 EMPLOYMENT SECURITY
          • Article 11 NEBRASKA FAIR EMPLOYMENT PRACTICE ACT
        • Chapter 49 LAW
          • Article 8 DEFINITIONS, CONSTRUCTION, AND CITATION
        • Chapter 52 LIENS
          • Article 10 UNIFORM FEDERAL LIEN REGISTRATION ACT
        • Chapter 53 LIQUORS
          • Article 1 NEBRASKA LIQUOR CONTROL ACT
        • Chapter 66 OILS, FUELS, AND ENERGY
          • Article 10 ENERGY CONSERVATION
          • Article 13 ETHANOL
        • Chapter 67 PARTNERSHIPS
          • Article 3 UNIFORM PARTNERSHIP ACT
          • Article 4 UNIFORM PARTNERSHIP ACT OF 1998.
        • Chapter 68 PAUPERS AND PUBLIC ASSISTANCE
          • Article 18 ICF/MR REIMBURSEMENT PROTECTION ACT
        • Chapter 71 PUBLIC HEALTH AND WELFARE
          • Article 4 HEALTH CARE FACILITIES
        • Chapter 72 PUBLIC LANDS, BUILDINGS, AND FUNDS
          • Article 16 DEBTS OWED TO STATE
          • Article 24 FERGUSON HOUSE
        • Chapter 77 REVENUE AND TAXATION
          • Article 2 PROPERTY TAXABLE, EXEMPTIONS, LIENS
          • Article 3 DEPARTMENT OF REVENUE
          • Article 5 STATE BOARD OF EQUALIZATION AND ASSESSMENT
          • Article 9 INSURANCE COMPANIES
          • Article 11 NEW MARKETS JOB GROWTH INVESTMENT ACT
          • Article 16 LEVY AND TAX LIST
          • Article 17 COLLECTION OF TAXES
          • Article 21 ESTATE AND GENERATION–SKIPPING TRANSFER TAX
          • Article 22 WARRANTS
          • Article 23 DEPOSIT AND INVESTMENT OF PUBLIC FUNDS.
          • Article 24 MISCELLANEOUS PROVISIONS.
          • Article 26 CIGARETTE TAX
          • Article 27 SALES AND INCOME TAX
          • Article 30 MECHANICAL AMUSEMENT DEVICE TAX ACT.
          • Article 31 REGISTRATION BY NONRESIDENT CONTRACTORS
          • Article 32 LAND REUTILIZATION AUTHORITY.
          • Article 38 FINANCIAL INSTITUTION TAXATION
          • Article 39 UNIFORM STATE TAX LIEN REGISTRATION AND ENFORCEMENT
          • Article 41 EMPLOYMENT AND INVESTMENT GROWTH ACT
          • Article 46 REVENUE FORECASTING.
          • Article 49 QUALITY JOBS ACT
          • Article 50 TAX EQUALIZATION AND REVIEW COMMISSION ACT
          • Article 51 REVIEW INCENTIVES PROGRAM COMMITTEE
          • Article 54 RURAL ECONOMIC OPPORTUNITIES ACT
          • Article 55 INVEST NEBRASKA ACT
          • Article 57 NEBRASKA ADVANTAGE ACT
          • Article 58 NEBRASKA ADVANTAGE RESEARCH AND DEVELOPMENT ACT
          • Article 59 NEBRASKA ADVANTAGE MICROENTERPRISE TAX CREDIT ACT
          • Article 60 TAX POLICY REFORM COMMISSION
          • Article 62 NAMEPLATE CAPACITY TAX
          • Article 63 ANGEL INVESTMENT TAX CREDIT ACT
        • Chapter 79 SCHOOLS
          • Article 12 EDUCATIONAL SERVICE UNITS ACT
        • Chapter 80 SOLDIERS AND SAILORS
          • Article 4 VETERANS AID
        • Chapter 81 STATE ADMINISTRATIVE DEPARTMENTS
          • Article 1 THE GOVERNOR AND ADMINISTRATIVE DEPARTMENTS
          • Article 5 STATE FIRE MARSHALL
        • Chapter 84 STATE OFFICERS
          • Article 9 RULES OF ADMINISTRATIVE AGENCIES
        • Chapter 85 STATE UNIVERSITY, STATE COLLEGES, AND POSTSECONDARY EDUCATION
          • Article 18 EDUCATIONAL SAVINGS PLAN TRUST
    • Regulations
      • Neb. Admin. R. & Regs.
        • Title 230 NEBRASKA DEPARTMENT OF LABOR
          • Chapter 3 REGULATIONS FOR THE PROFESSIONAL EMPLOYER ORGANIZATION REGISTRATION ACT
        • Title 316 NEBRASKA DEPARTMENT OF REVENUE
          • Chapter 20 ESTIMATED INCOME TAX
          • Chapter 21 WITHHOLDING TAX
          • Chapter 24 CORPORATE INCOME TAX
          • Chapter 25 PARTNERSHIP TAXES
          • Chapter 28 LITTER FEE
          • Chapter 29 ECONOMIC DEVELOPMENT INCENTIVE REGULATIONS.
          • Chapter 33 PRACTICE AND PROCEDURE REGULATIONS
          • Chapter 48 STATE BOARD OF EQUALIZATION AND ASSESSMENT.
          • Chapter 81 (REPEALED) MOTOR VEHICLE FUELS TAX REGULATIONS
          • Chapter 85 (REPEALED) AIRCRAFT FUELS TAX REGULATIONS
          • Chapter 91 (REPEALED) DIESEL FUEL TAX REGULATIONS
    • Index
      • Income--Corporate
      • Corporate Licenses
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • Nevada
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • WITHHOLDING
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Corporate Licenses
        • INTRODUCTION
        • ADMINISTRATION
        • TAXABLE ENTITIES
        • AMOUNT OF FEE
        • REPORTS AND PAYMENT
        • COLLECTION OF FEE
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Corporate Reports
        • INTRODUCTION
        • ENTITIES REQUIRED TO MAKE CORPORATE REPORTS
        • FORM AND CONTENTS OF REPORTS
        • FEES
        • REPORT AND PAYMENT
      • Insurance
        • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Forms Instructions
      • Corporate Reports
        • OTHER CORPORATION REPORTS—FORMS
    • Annotations
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
    • Statutes
      • Nev. Constitution
        • Article 4 LEGISLATIVE DEPARTMENT
        • Article 5 EXECUTIVE DEPARTMENT
        • Article 8 MUNICIPAL AND OTHER CORPORATIONS
        • Article 9 FINANCE AND STATE DEBT
        • Article 10 TAXATION
        • Article 19 INITIATIVE AND REFERENDUM
      • Nev. Rev. Stat.
        • Title 2 CIVIL PRACTICE
          • Chapter 11 LIMITATION OF ACTIONS
            • General Provisions
            • Actions Other Than for the Recovery of Real Property
            • Actions by or on Behalf of This State
          • Chapter 19 FEES
        • Title 3 REMEDIES; SPECIAL ACTIONS AND PROCEEDINGS
          • Chapter 32 RECEIVERS
        • Title 7 BUSINESS ASSOCIATIONS; SECURITIES; COMMODITIES
          • Chapter 78 PRIVATE CORPORATIONS
            • Annual List; Defaulting Corporations
            • Stock and Other Securities; Distributions
            • Amendment and Restatement of Articles of Incorporation
            • Sale of Assets; Dissolution and Winding Up
            • Secretary of State: Duties and Fees
          • Chapter 80 FOREIGN CORPORATIONS
            • Annual List; Defaulting Corporations
            • Miscellaneous Provisions
          • Chapter 86 LIMITED LIABILITY COMPANIES
            • General Provisions
            • Organization
            • Resident Agent and Registered Office
            • Annual List; Defaulting Companies
            • Operation
            • Liability, Indemnification and Insurance
            • Derivative Actions
            • Dissolution
            • Foreign Limited-Liability Companies
            • Miscellaneous Provisions
          • Chapter 87 PARTNERSHIPS (UNIFORM ACT)
            • Uniform Partnership Act
              • General Provisions
              • Nature of Partnership
              • Relations of Partners to Persons Dealing with Partnerships
              • Relations of Partners to One Another
              • Property Rights of Partners
              • Dissolution and Winding Up
            • Registered Limited-Liability Partnerships
            • Miscellaneous Provisions
          • Chapter 88 LIMITED PARTNERSHIPS
            • Registered Limited-Liability Limited Partnerships
          • Chapter 92A MERGERS, CONVERSIONS, EXCHANGES AND DOMESTICATIONS GENERAL PROVISIONS
            • General Provisions
            • Authority, Procedure and Effect
        • Title 17 STATE LEGISLATIVE DEPARTMENT
          • Chapter 218 STATE LEGISLATURE
            • Legislative Committee on Taxation, Public Revenue and Tax Policy
          • Chapter 218D LEGISLATIVE MEASURES AND PROCEDURES
            • Tax Exemptions and Abatements
        • Title 18 STATE EXECUTIVE DEPARTMENT
          • Chapter 232 STATE DEPARTMENTS
            • Department of Business and Industry
              • Division of Industrial Relations
          • Chapter 233B NEVADA ADMINISTRATIVE PROCEDURE ACT
            • General Provisions
            • Administrative Regulations
            • Adjudication of Contested Cases
        • Title 19 MISCELLANEOUS MATTERS RELATED TO GOVERNMENT AND PUBLIC AFFAIRS
          • Chapter 236 HOLIDAYS AND PERIODS OF OBSERVANCE
            • Holidays
          • Chapter 238 LEGAL NOTICES AND ADVERTISEMENTS
            • Use of Mail for Filing and Payment
        • Title 20 COUNTIES AND TOWNSHIPS: FORMATION, GOVERNMENT AND OFFICERS
          • Chapter 244 COUNTIES: GOVERNMENT
            • Regulation, Taxation and Licensing of Businesses and Occupations
            • Agriculture and Fairs
            • Advertising of County's Resources and Advantages
            • Wildlife and Natural Resources
          • Chapter 244A COUNTIES: FINANCING OF PUBLIC IMPROVEMENTS
            • Performing Arts Center
        • Title 21 CITIES AND TOWNS
          • Chapter 268 POWERS AND DUTIES COMMON TO CITIES AND TOWNS INCORPORATED UNDER GENERAL OR SPECIAL LAWS
            • General Provisions
            • Regulation, Taxation and Licensing of Businesses and Occupations
            • Taxing District to Defray Cost of Additional Police Protection
            • District to Defray Cost of Improving Central Business Area
          • Chapter 269 UNINCORPORATED TOWNS
            • Taxation
            • Police Protection
            • Alternative Provisions for Formation of Towns in Certain Counties (Unincorporated Town Government Law)
              • Formation of Unincorporated Towns
        • Title 22 COOPERATIVE AGREEMENTS BY PUBLIC AGENCIES; PLANNING AND ZONING; DEVELOPMENT AND REDEVELOPMENT
          • Chapter 278 PLANNING AND ZONING
            • Tax for Improvement of Transportation
          • Chapter 280 METROPOLITAN POLICE DEPARTMENTS FINANCES
            • General Provisions
            • Finances
        • Title 28 PUBLIC WORKS AND PLANNING
          • Chapter 338 PUBLIC WORKS
            • Alternative Procedures for Local Governments
              • Provisions Required in Contracts
        • Title 31 PUBLIC FINANCIAL ADMINISTRATION
          • Chapter 353 STATE FINANCIAL ADMINISTRATION REFUNDS
            • Refunds
          • Chapter 353C COLLECTION OF DEBTS OWED TO STATE AGENCY
          • Chapter 354 LOCAL FINANCIAL ADMINISTRATION
            • Refunds
            • Budgets of Local Governments
            • Delinquent Documents; Technical Financial Assistance; Severe Financial Emergency
        • Title 32 REVENUE AND TAXATION
          • Chapter 360 GENERAL PROVISIONS
            • Definitions
            • Administration
            • Rights and Responsibilities of Taxpayers
            • Payment of Taxes and Fees
            • Determination of Deficient Payment
            • Determination of Jeopardized Taxes
            • Penalties
            • Procedures for Collection and Enforcement
              • Summary Judgment for Amount Due
              • Liens
              • Priority of Taxes and Related Liens
              • Warrant for Collection
              • Miscellaneous Procedures
            • Distribution of Proceeds of Certain Taxes to Local Governments
            • Abatement of Taxes on New or Expanded Business
            • State Business Licenses
            • Acquisition or Expansion of Public Utilities by Local Governments
            • Money Pledged for Certain Local Improvements
          • Chapter 360A ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS
            • General Provisions
            • Licenses and Permits
            • Payment of Taxes and Fees
            • Determination of Deficient Payment
            • Determination of Jeopardized Taxes and Fees
            • Procedures for Collection and Enforcement
              • Action for Collection
              • Summary Judgment for Amount Due
              • Liens
              • Warrant for Collection
              • Miscellaneous Procedures
          • Chapter 361 PROPERTY TAX
            • Assessment
              • Taxable and Exempt Property
              • Assessments by Nevada Tax Commission
            • Equalization
              • Equalization by State Board of Equalization
          • Chapter 363A TAXES ON FINANCIAL INSTITUTIONS
            • General Provisions
            • Administration
            • Imposition and Collection
            • Overpayments and Refunds
            • Miscellaneous Provisions
          • Chapter 363B BUSINESS TAX
            • General Provisions
            • Administration
            • Imposition and Collection
            • Overpayments and Refunds
            • Miscellaneous Provisions
          • Chapter 364 LICENSE TAXES
            • County Business Licenses
            • Affidavit of Applicant for License to Sell Retail Merchandise
            • Tax on Rental of Transient Lodging
            • Exemptions and Penalties
            • Taxes and Fees Measured by Income or Revenue of Private Enterprise
          • Chapter 364A BUSINESS TAX
            • General Provisions
            • Administration
            • Business License; Imposition and Collection of Tax
            • Overpayments and Refunds
            • Miscellaneous Provisions
          • Chapter 365 TAXES ON FUELS
            • Imposition of Tax
            • Distribution and Use of Proceeds
            • Penalties and Enforcement
          • Chapter 366 TAX ON SPECIAL FUEL—GENERAL PROVISIONS
            • Administration
          • Chapter 372 SALES AND USE TAXES
            • Returns and Payments
            • Administration
          • Chapter 374 LOCAL SCHOOL SUPPORT TAX
            • Exemptions
            • Returns and Payments
            • Administration
          • Chapter 375 TAX ON TRANSFERS OF REAL PROPERTY
            • Administration
          • Chapter 377 CITY-COUNTY RELIEF TAX
          • Chapter 377A TAXES FOR MISCELLANEOUS SPECIAL PURPOSES
          • Chapter 377B TAX FOR INFRASTRUCTURE
        • Title 33 LIBRARIES; MUSEUMS; HISTORIC PRESERVATION
          • Chapter 379 PUBLIC LIBRARIES
            • County, District, Consolidated and Town Libraries
            • City Libraries
        • Title 35 HIGHWAYS; ROADS; BRIDGES; PARKS
          • Chapter 403 COUNTY ROADS, HIGHWAYS AND BRIDGES
            • County Bridges
        • Title 38 PUBLIC WELFARE
          • Chapter 427A SERVICES TO AGING PERSONS
            • Property Tax Assistance for Senior Citizens
        • Title 42 PROTECTION FROM FIRE AND EXPLOSIVES
          • Chapter 473 FIRE PROTECTION DISTRICTS RECEIVING FEDERAL AID
        • Title 44 AERONAUTICS
          • Chapter 495 CITY AND COUNTY AIRPORTS AND FACILITIES; COMPANIES FOR AIR TRANSPORTATION
            • Acquisition and Operation of Airports by Counties and Cities
            • Commercial Helicopters: Personal Property Tax Exemption
          • Chapter 496 MUNICIPAL AIRPORTS
            • Contracts, Debt, Finances and Investments
        • Title 48 WATER
          • Chapter 539 IRRIGATION DISTRICTS
            • Bonds
              • Levy and Collection of Ad Valorem Taxes as Additional Security for Payment of Certain Bonds
            • Assessments
        • Title 56 OTHER FINANCIAL INSTITUTIONS
          • Chapter 673 SAVINGS AND LOAN ASSOCIATIONS—REPORTS, EXAMINATIONS AND AUDITS
            • Reports, Examinations and Audits
        • Title 57 INSURANCE
          • Chapter 679A GENERAL PROVISIONS
          • Chapter 679B COMMISSIONER OF INSURANCE
            • General Provisions
            • Examinations
          • Chapter 680B FEES AND TAXES
          • Chapter 685B UNAUTHORIZED INSURERS; PROHIBITIONS, PROCESS AND ADVERTISING
            • Unauthorized Transaction of Insurance
          • Chapter 686C NEVADA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION ASSESSMENTS
            • Assessments
          • Chapter 687A INSURANCE GUARANTY ASSOCIATION
          • Chapter 694C CAPTIVE INSURERS TAXATION, REGULATION AND SUPERVISION
            • Taxation, Regulation and Supervision
          • Chapter 695B NONPROFIT CORPORATIONS FOR HOSPITAL, MEDICAL AND DENTAL SERVICE
            • Organization
            • Miscellaneous Provisions
          • Chapter 697 BAIL BONDSMEN
      • L. 2013
        • L. 2013, c. 46
    • Regulations
      • Nev. Admin. Code
        • Chapter 360 REVENUE AND TAXATION: GENERALLY
          • GENERAL PROVISIONS
          • PRACTICE BEFORE THE NEVADA TAX COMMISSION
            • General Provisions
            • Parties; Legal Representation
            • Hearings on Petitions for Redetermination
            • Appeals
            • Other Hearings and Decisions
            • Advisory Opinions
          • ESTIMATION OF POPULATION
          • PAYMENT AND COLLECTION OF TAXES AND FEES
          • COMPROMISE OF LIABILITY OF TAXPAYER
          • VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN
          • AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS
          • ABATEMENT OF TAXES ON NEW OR EXPANDED BUSINESS
          • OVERPAYMENTS, CREDITS AND REFUNDS
            • General Provisions
            • Sales and Use Taxes
            • Business Tax
          • ELECTRONIC SUBMISSION OF RETURNS AND REMISSION OF PAYMENTS
          • DISTRIBUTION OF PROCEEDS OF CERTAIN TAXES TO LOCAL GOVERNMENT
          • AUDITS
          • STATE BUSINESS LICENSES
        • Chapter 361 PROPERTY TAX
          • COLLECTION OF TAXES
            • Delinquent Payments
          • EQUALIZATION BY STATE BOARD OF EQUALIZATION
            • General Provisions
            • Parties to Proceedings
            • Hearings
            • Advisory Opinions
          • ALLODIAL TITLE
            • General Provisions
        • Chapter 363A MODIFIED BUSINESS TAX—FINANCIAL INSTITUTIONS
          • GENERAL PROVISIONS
          • IMPOSITION AND COLLECTION
            • Excise Tax on Banks
            • Payroll Tax
        • Chapter 363B BUSINESS TAX
          • GENERAL PROVISIONS
          • ADMINISTRATION
          • IMPOSITION AND COLLECTION
        • Chapter 364A BUSINESS TAX
          • GENERAL PROVISIONS
          • ADMINISTRATION
          • BUSINESS LICENSE
          • IMPOSITION AND COLLECTION OF TAX
          • EVIDENCE OF COMPLIANCE REQUIRED BY LOCAL GOVERNMENTS
          • MISCELLANEOUS PROVISIONS
        • Chapter 365 TAXES ON FUELS—GENERAL PROVISIONS
          • GENERAL PROVISIONS
          • LICENSES AND BONDS
          • COLLECTION AND PAYMENT
          • RECORDS
        • Chapter 680B FEES AND TAXES
          • GENERAL TAX ON PREMIUMS
    • Index
      • Income--Corporate
      • Corporate Licenses
      • Corporate Reports
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • New Hampshire
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • BUSINESS ENTERPRISE TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
      • Corporate Reports
        • INTRODUCTION
        • ENTITIES REQUIRED TO MAKE CORPORATE REPORTS
        • EXEMPT ENTITIES
        • FORM AND CONTENT OF REPORTS
        • REPORT AND PAYMENT
        • FEES
      • Insurance
        • INSURANCE COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
    • Annotations
      • Income--Corporate
        • INCOME TAXES—FORMS
      • Corporate Reports
        • CAPITAL STOCK AND FRANCHISE TAX—FORMS
    • Annotations
      • Income--Corporate
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • TAXPAYER RIGHTS AND REMEDIES
        • BUSINESS ENTERPRISE TAX
      • Limited Liability Companies
        • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
      • General Administrative
        • ADMINISTRATION OF TAXES
    • Statutes
      • N.H. Constitution
        • Part 1 BILL OF RIGHTS
        • Part 2 FORM OF GOVERNMENT
      • N.H. Rev. Stat. Ann.
        • Title I THE STATE AND ITS GOVERNMENT
          • Chapter 5 DEPARTMENT OF STATE
            • Department and Secretary of State
            • Province Records
            • Facsimile Signature
          • Chapter 12-N PROHIBITION ON CERTAIN RECIPROCITY AGREEMENTS WITH OTHER STATES
          • Chapter 14 LEGISLATIVE OFFICERS AND PROCEEDINGS
          • Chapter 21 STATUTORY CONSTRUCTION
          • Chapter 21-J DEPARTMENT OF REVENUE ADMINISTRATION
            • General Provisions
            • Assessing Standards Board
            • Certification of Assessors and Auditing Authority
            • Cooperative Assessment Districts
            • Municipal Services
            • Miscellaneous Provisions
            • Refunds, Appeals for Redetermination or Reconsideration, Liens, and Distraints
            • Statute of Limitations and Penalties
            • Property Tax Rates
            • Transferee Liability and Criminal Penalties
            • Taxpayer Bill of Rights
            • Reports
        • Title III TOWNS, CITIES, VILLAGE DISTRICTS, AND UNINCORPORATED PLACES
          • Chapter 31 POWERS AND DUTIES OF TOWNS
            • Corporate Entities
            • Powers
          • Chapter 41 CHOICE AND DUTIES OF TOWN OFFICERS
            • Collectors of Taxes
          • Chapter 48 CITY OFFICERS
            • Assessors
          • Chapter 53 UNINCORPORATED PLACES
        • Title V TAXATION
          • Chapter 71-B BOARD OF TAX AND LAND APPEALS
          • Chapter 72 PERSONS AND PROPERTY LIABLE TO TAXATION
            • Property Taxes
            • Woodheating Energy Systems Exemptions
          • Chapter 74 ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
          • Chapter 75 APPRAISAL OF TAXABLE PROPERTY
          • Chapter 76 APPORTIONMENT, ASSESSMENT AND ABATEMENT OF TAXES
            • Assessment
            • Abatement
          • Chapter 77 TAXATION OF INCOMES
          • Chapter 77-A BUSINESS PROFITS TAX
          • Chapter 77-E BUSINESS ENTERPRISE TAX
          • Chapter 77-F COMMISSION TO STUDY BUSINESS TAXES
          • Chapter 77-G EDUCATION TAX CREDIT
          • Chapter 78 TOBACCO TAX
            • Protection Of Revenue Of The State
            • Importation Of Certain Tobacco Products Prohibited
          • Chapter 79 FOREST CONSERVATION AND TAXATION
          • Chapter 79-A CURRENT USE TAXATION
            • Miscellaneous
          • Chapter 80 COLLECTION OF TAXES
            • Proceedings Against Real Estate
            • Miscellaneous Provisions
            • Real Estate Tax Liens
          • Chapter 82 TAXATION OF RAILROADS
            • Decisions Of Board Of Tax And Land Appeals Therefrom
            • Miscellaneous Provisions
          • Chapter 83-C (Repealed eff. 4-29-01.)
          • Chapter 84 TAXATION OF BANKS (Repealed)
          • Chapter 85 EXTENTS
            • Issuance, Levy, Sale, Etc.
            • Remedies Over
        • Title VII SHERIFFS, CONSTABLES, AND POLICE OFFICERS
          • Chapter 106-H ENHANCED 911 SYSTEM
        • Title X PUBLIC HEALTH
          • Chapter 126-H HEALTHY KIDS CORPORATION
        • Title XII PUBLIC SAFETY AND WELFARE
          • Chapter 162-L COMMUNITY DEVELOPMENT FINANCE AUTHORITY
          • Chapter 162-N (Repealed eff. 7-1-2015) ECONOMIC REVITALIZATION ZONE TAX CREDITS
          • Chapter 162-P RESEARCH AND DEVELOPMENT TAX CREDIT PROGRAM
          • Chapter 162-Q COOS COUNTY JOB CREATION TAX CREDIT
        • Title XIII ALCOHOLIC BEVERAGES
          • Chapter 179 ENFORCEMENT, REQUIREMENTS AND PENALTIES
        • Title XV EDUCATION
          • Chapter 194 SCHOOL DISTRICTS
            • General Powers and Duties
          • Chapter 197 SCHOOL MEETINGS AND OFFICERS
            • School Meetings
          • Chapter 198 SCHOOL MONEY
            • District Taxes
          • Chapter 200 HEALTH AND SANITATION
        • Title XVII HOUSING AND REDEVELOPMENT
          • Chapter 203 HOUSING AUTHORITIES LAW
          • Chapter 205 REDEVELOPMENT PROJECTS
        • Title XIX FORESTRY
          • Chapter 227-H PUBLIC FOREST LANDS: MANAGEMENT, ACQUISITION, AND LOST TAXES
            • Abatement of Taxes to Towns Containing Public Forest Lands; State Lands
        • Title XX TRANSPORTATION
          • Chapter 231 CITIES, TOWNS, AND VILLAGE DISTRICT HIGHWAYS
            • Repair of Highways by Towns
          • Chapter 238-A NEW HAMPSHIRE RAIL TRANSIT AUTHORITY
        • Title XXI MOTOR VEHICLES
          • Chapter 260 ADMINISTRATION OF MOTOR VEHICLES LAWS
            • Road Tolls
            • Fuel Tax Agreement
        • Title XXVII CORPORATIONS, ASSOCIATIONS, AND PROPRIETORS OF COMMON LAND
          • Chapter 293-A NEW HAMPSHIRE BUSINESS CORPORATION ACT
            • General Provisions
              • A. Short Title And Reservation Of Power
              • B. Filing Documents
              • Secretary Of State
              • D. Definitions.
            • Incorporation
            • Purposes And Powers Of Corporations
            • Name
            • Office And Agent
            • Shares And Distributions
              • A. Shares
            • Amendment Of Articles Of Incorporation And Bylaws
              • A. Amendment Of Articles Of Incorporation
            • Merger And Share Exchange
            • Dissolution
              • A. Voluntary Dissolution
              • B. Administrative Dissolution
              • C. Judicial Dissolution
              • D. Miscellaneous
            • Foreign Corporations
              • A. Certificate Of Authority
              • B. Withdrawal
              • C. Revocation Of Certificate Of Authority
            • Records And Reports
              • B. Reports
            • Transition Provisions
          • Chapter 294-A PROFESSIONAL CORPORATIONS
          • Chapter 295 GENERAL POWERS OF CORPORATIONS
            • Meetings, Bylaws, Reports, Etc.
          • Chapter 296 DIVIDEND–PAYING CORPORATIONS
            • Incidents, Organization, and Officers
            • Capital Stock and Shares
            • Individual Liability of Stockholders and Officers
          • Chapter 301 COOPERATIVE MARKETING AND RURAL ELECTRIFICATION ASSOCIATIONS
            • Cooperative Marketing and Rural Electrification Associations
            • Organization
            • Directors
            • Miscellaneous Provisions
            • Associations for Rural Electrification
        • Title XXVIII PARTNERSHIPS
          • Chapter 304-A UNIFORM PARTNERSHIP ACT
            • Preliminary Provisions
            • Nature of a Partnership
            • Relation of Partners to Persons Dealing with the Partnership
            • Relations of Partners to One Another
            • Dissolution and Winding Up
            • Registered Limited Liability Partnerships
            • Conversions and Mergers
          • Chapter 304-C LIMITED LIABILITY COMPANIES
            • Short Title; Policy; Effective Date; Transitional Provisions
            • Definitions
            • Limited Liability Companies—Basic Statutory Characteristics
            • Limited Liability Company Formations; Related Matters
            • Operating Agreements
            • Management of Limited Liability Companies—General Provisions
            • Members—Admissions, Classes, Information Rights, Etc.
            • Member Meetings
            • Member Votes
            • Managers—General Provisions
            • Contributions
            • Allocations
            • Distributions
            • Member Dissociations
            • Fiduciary Duties And Related Matters
            • Grants, Redemptions, and Transfers of Membership Rights
            • Charging Orders
            • Limited Liability Company Dissolutions
            • Statutory Conversions
            • Single-Member Limited Liability Companies—Special Provisions
            • Mergers Involving Limited Liability Companies
            • Dissenters' Rights
            • Foreign Limited Liability Companies
            • Limited Liability Company Disputes
            • Limited Liability Company Fees
            • Miscellaneous Provisions
          • Chapter 304-C [EFF. UNTIL 1-1-2013.] LIMITED LIABILITY COMPANIES
            • General Provisions
            • Formation; Certificate of Formation
            • Merger and Conversion
            • Dissenters' Rights
            • Members and Managers
            • Finance
            • Distributions
            • Assignment of Limited Liability Company Interests
            • Dissolution
            • Foreign Limited Liability Companies
            • Actions and Derivative Actions
            • Miscellaneous
          • Chapter 304-D PROFESSIONAL LIMITED LIABILITY COMPANIES
        • Title XXXI TRADE AND COMMERCE
          • Chapter 337-A PRESERVATION OF PRIVATE BUSINESS RECORDS
        • Title XXXIV PUBLIC UTILITIES
          • Chapter 365 COMPLAINTS TO, AND PROCEEDINGS BEFORE, THE COMMISSION
            • Reparations, Fees and Costs
        • Title XXXVII INSURANCE
          • Chapter 400-A INSURANCE DEPARTMENT
          • Chapter 402 INSURANCE COMPANIES AND AGENTS
            • Licenses to Local Companies
            • Licenses to Agents
            • Other Penalties
            • Company Fees and Taxes
          • Chapter 405 FOREIGN INSURANCE COMPANIES AND THEIR AGENTS
            • Company Fees and Taxes
            • Licenses for Agents of Unlicensed Companies
            • Denial of Privileges, Etc., by Other States
          • Chapter 405-A RISK RETENTION ACT
          • Chapter 405-B NONADMITTED INSURANCE, MULTI-STATE RISKS PREMIUM COLLECTION AND DISBURSEMENT
          • Chapter 406-B UNAUTHORIZED INSURANCE
          • Chapter 408 LIFE INSURANCE
            • Licenses for Foreign Casualty Companies
          • Chapter 415-B PREMIUM FINANCE COMPANIES
          • Chapter 420 MEDICAL SERVICE CORPORATIONS
          • Chapter 420-A NONPROFIT HEALTH SERVICE CORPORATIONS
          • Chapter 420-B HEALTH MAINTENANCE ORGANIZATIONS
          • Chapter 420-F DELTA DENTAL PLAN OF NEW HAMPSHIRE, INC.
        • Title XLI LIENS
          • Chapter 454-B UNIFORM FEDERAL LIEN REGISTRATION ACT
      • L. 2012
        • L. 2012, c. 279
    • Regulations
      • N.H. Admin. Rules, Res
        • Chapter Res 2500 RULES FOR THE CROP ZONE BUSINESS TAX CREDIT PROGRAM
          • Part 2502 DEFINITIONS
          • Part 2503 CROP ZONE DESIGNATION
          • Part 2504 CROP ZONE PROJECT TAX CREDIT INFORMATION
          • Part 2506 PROJECT GUARANTEE
          • Part 2507 REPORTING
      • N.H. Admin. Rules, Rev
        • Chapter Rev 100 ORGANIZATIONAL RULES
          • Part 101 TITLE DEFINITIONS
          • Part 102 DESCRIPTION OF DEPARTMENT
          • Part 103 PUBLIC INFORMATION
          • Part 104 RESERVED
          • Part 107 REPEALED
          • Part 111 REPEALED
        • Chapter Rev 200 PROCEDURAL RULES
          • Part 201 GENERAL INFORMATION AND DEFINITIONS
          • Part 202 FORM AND SERVICE OF DOCUMENTS
          • Part 203 PETITIONS, REQUESTS FOR ABATEMENT AND MOTIONS
          • Part 204 ADJUDICATIVE PROCEEDINGS: PRACTICE AND PROCEDURE GENERALLY
          • Part 205 PRESIDING OFFICER
          • Part 206 FINAL ORDERS, RECONSIDERATION, CONTINUANCE, AND APPEAL
          • Part 207 SPECIFIC RULES OF PRACTICE AND PROCEDURE
          • Part 208 RULEMAKING PETITIONS
          • Part 210 EXPLANATION OF ADOPTION OF RULE
          • Part 211 PUBLIC COMMENT HEARINGS
          • Part 219 PUBLIC COMMENT HEARINGS
          • Part 220 PAYMENT PROCESSING
          • Part 221 STANDARDS APPLYING TO ALL FORMS
          • Part 222 STANDARDS APPLYING TO ALL FORMS
          • Part 223 RECORDKEEPING AND RETENTION REQUIREMENTS
        • Chapter Rev 300 BUSINESS PROFITS TAX
          • Part 301 DEFINITIONS
          • Part 302 COMPUTATION OF GROSS BUSINESS PROFITS
          • Part 303 ADDITIONS AND DEDUCTIONS MADE TO GROSS BUSINESS PROFITS
          • Part 304 APPORTIONMENT OF ADJUSTED GROSS BUSINESS PROFITS
          • Part 305 COMPUTATION OF TAX, ESTIMATED TAX, PAYMENTS AND REFUNDS
          • Part 306 CREDITS ALLOWABLE AGAINST TAX LIABILITY
          • Part 307 RETURNS, DECLARATIONS, AND EXTENSIONS
          • Part 308 RETURNS, DECLARATIONS, AND EXTENSIONS
          • Part 309 CERTIFICATIONS
          • Part 310 APPLICATION OF PENALTIES
          • Part 311 BUSINESS PROFITS TAX FORMS
        • Chapter Rev 600 PROPERTY APPRAISAL
          • Part 602 CONTRACT REQUIREMENTS, COMPLIANCE AND SATISFACTION
          • Part 604 FORMS
        • Chapter Rev 900 INTEREST AND DIVIDENDS TAX
          • Part Rev 905 ESTIMATED TAX, PAYMENTS AND OVERPAYMENTS
        • Chapter Rev1000 TOBACCO TAX
          • Part 1004 PURCHASES OF TAX STAMPS
        • Chapter Rev 1200 LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF
          • Part 1201 DEFINITIONS
          • Part 1202 ELIGIBILITY REQUIREMENTS
        • Chapter Rev 1500 RAILROADS AND PRIVATE CAR COMPANIES
          • Part 1501 DEFINITIONS
          • Part 1502 FORMS, RETURNS, AND PAYMENTS
          • Part 1503 FILING
          • Part 1504 APPEALS OF VALUATION
        • Chapter Rev 1600 COMMUNICATIONS SERVICES TAX
          • Part 1601 DEFINITIONS
          • Part 1602 CALCULATION OF GROSS CHARGE
          • Part 1603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED
          • Part 1604 MOBILE, TELECOMMUNICATIONS
          • Part 1605 EXEMPTIONS
          • Part 1606 CLAIMS FOR CREDIT OR REFUND
          • Part 1607 RETURNS, EXTENSIONS AND PAYMENT OF TAX
          • Part 1608 RESALE NUMBERS AND CERTIFICATES
          • Part 1609 ADMINISTRATION
          • Part 1610 APPLICATION OF PENALTIES
          • Part 1611 FORMS
        • Chapter Rev 2001 GENERAL DEFINITIONS
          • Part 2001 GENERAL DEFINITIONS
          • Part 2006 CLASSIFICATION OF EXPENDITURE OR EXPENSE FUNCTIONS AND PROGRAMS
          • Part 2007 CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR REPORTS ON FORM MS-35
          • Part 2008 REPORTS REQUIRED
        • Chapter Rev 2200 FINANCIAL ACCOUNTING FOR COUNTIES
          • Part 2201 GENERAL DEFINITIONS
          • Part 2202 METHOD AND BASIS OF ACCOUNTING AND GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR COUNTIES
          • Part 2203 RESERVED
          • Part 2204 CLASSIFICATION OF FUNDS AND ACCOUNT GROUPS
          • Part 2205 CLASSIFICATION OF REVENUE SOURCES
        • Chapter Rev 2300 MEDICAID ENHANCEMENT TAX
          • Part 2301 DEFINITIONS
          • Part 2302 ACCOUNTING
          • Part 2303 RETURNS
          • Part 2304 ADMINISTRATION
        • Chapter Rev 2400 BUSINESS ENTERPRISE TAX
          • Part 2401 DEFINITIONS
          • Part 2402 COMPUTATION OF THE TAX BASE
          • Part 2403 ADJUSTMENTS TO THE TAX BASE
          • Part 2404 APPORTIONMENT OF THE TAX BASE
          • Part 2405 COMPUTATION OF TAX, PAYMENTS, REFUNDS AND CARRYOVER OF CREDIT
          • Part 2406 CREDITS ALLOWABLE AGAINST TAX LIABILITY
          • Part 2407 RETURNS AND EXTENSIONS
          • Part 2408 ADMINISTRATION
          • Part 2409 CERTIFICATES AND ADMINISTRATIVE PROVISIONS
          • Part 2410 APPLICATION OF PENALTIES
          • Part 2411 BUSINESS ENTERPRISE TAX FORMS
        • Chapter Rev 2500 ELECTRONIC FUNDS TRANSFER
          • Part 2501 DEFINITIONS
          • Part 2502 GENERAL PROVISIONS
          • Part 2503 ACH CREDIT PARTICIPATION
          • Part 2504 RESERVED
          • Part 2505 ACH DEBIT PAYMENTS
          • Part 2506 FORMS
        • Chapter Rev 2600 ELECTRICITY CONSUMPTION TAX
          • Part 2601 DEFINITIONS
          • Part 2602 CALCULATION OF KWH SUBJECT TO TAX
          • Part 2603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED
          • Part 2604 CLAIMS FOR CREDIT OR REFUND
          • Part 2605 RETURNS, EXTENSIONS AND PAYMENT OF TAX
          • Part 2606 ADMINISTRATION
          • Part 2607 APPLICATION OF PENALTIES
          • Part 2608 FORMS
        • Chapter Rev 2700 NURSING FACILITY QUALITY ASSESSMENT
          • Part 2701 DEFINITIONS
          • Part 2702 FORMS
          • Part 2703 ADMINISTRATION
        • Chapter Rev 2800 EQUALIZATION OF ASSESSMENT FOR EACH TOWN CITY, AND UNINCORPORATED PLACE WITHIN THE STATE
          • Part 2801 DEFINITIONS
          • Part 2802 EQUALIZATION MANUAL
          • Part 2803 DETERMINING THE AVERAGE LEVEL OF ASSESSMENT FOR EACH TOWN, CITY, AND UNINCORPORATED PLACE WITHIN THE STATE
          • Part 2401 APPEALS
        • Chapter Rev 2900 GENERAL PROVISIONS RELATING TO ADMINISTRATION, RETURNS AND TAXPAYER RECORDS
          • Part 2901 SCOPE AND APPLICABILITY
          • Part 2902 DEFINITIONS
          • Part 2903 ADMINISTRATION
          • Part 2904 GENERAL REQUIREMENTS FOR TAX FORMS
          • Part 2905 FORMS NOT INCLUDED IN OTHER RULES
          • Part 2906 RECORDKEEPING AND RETENTION REQUIREMENTS
        • Chapter Rev 3200 EDUCATION TAX CREDIT PROGRAM
          • Part Rev 3201 DEFINITIONS
          • Part Rev 3202 PROCEDURE FOR SCHOLARSHIP ORGANIZATION APPLICATION
          • Part Rev 3203 PROCEDURE FOR EDUCATION TAX CREDIT APPLICATION
          • Part Rev 3204 RECEIPTS
          • Part Rev 3205 REPORTS
          • Part Rev 3206 COMPLAINT PROCEDURES
      • N.H. Admin. Rules, Cub
        • Chapter Cub 300 CRITERIA FOR CURRENT USE
          • Part 301 DEFINITIONS
          • Part 302 APPLYING FOR CURRENT USE
          • Part 303 FACTORS AFFECTING CLASSIFICATION
          • Part 304 ASSESSMENT OF OPEN SPACE LAND
          • Part 305 CHANGES IN CLASSIFICATION
          • Part 307 CHANGE IN USE
          • Part 310 APPEALS
      • N.H. Admin. Rules, Tax
        • Chapter Tax 200 RULES OF PROCEDURE
          • Part 212 RULES GOVERNING PETITIONS FOR RULE CHANGES
    • Index
      • Income--Corporate
      • Corporate Reports
      • Insurance
      • General Administrative
      • Limited Liability Companies
  • New Jersey
    • Rates
    • Explanations
      • Charts and Calendars
        • CHART OF STATE TAX SYSTEM
        • TAX CALENDARS
        • LEGISLATION
        • ADMINISTRATIVE DEPARTMENTS
        • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • NET INCOME BASED TAXES
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • SURTAXES
        • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • COMPUTATION OF ALTERNATIVE TAXES—FIXED DOLLAR MINIMUM TAX
        • COMPUTATION OF ALTERNATIVE TAXES—SURTAXES OR SURCHARGES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • MAILING RULES
        • TAXPAYER RIGHTS AND REMEDIES
        • TAX ON BANKS AND FINANCIAL INSTITUTIONS
      • Limited Liability Companies
        • LIMITED LIABILITY CORPORATIONS
      • Limited Liability Partnerships
        • LIMITED LIABILITY PARTNERSHIPS
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • ADMINISTRATION OF TAXES
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • MUNICIPAL TAXES GENERALLY
        • EMPLOYER PAYROLL TAXES
        • MUNICIPAL LICENSES
        • CASINO TAXES AND FEES
    • Annotations
      • Income--Corporate
        • CORPORATION BUSINESS, CORPORATION INCOME AND SAVINGS INSTITUTION TAXES—FORMS
        • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • General Administrative
        • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
    • Annotations
      • Income--Corporate
        • INTRODUCTION
        • ADMINISTRATION
        • FEDERAL RESTRICTIONS
        • STATE CONSTITUTIONAL RESTRICTIONS
        • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
        • BASIS OF TAX (NET INCOME)
        • MINIMUM TAXES
        • ACCOUNTING REQUIREMENTS
        • COMPUTATION OF TAXABLE INCOME
        • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
        • GAIN OR LOSS
        • CORPORATE TRANSACTIONS
        • ADDITIONS TO TAXABLE INCOME
        • SUBTRACTIONS
        • CREDITS AND TAX INCENTIVES
        • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
        • ALLOCATION AND APPORTIONMENT OF INCOME
        • DOING BUSINESS OR NEXUS
        • CHARACTERIZATION OF INCOME
        • METHODS OF APPORTIONMENT
        • ALTERNATIVE APPORTIONMENT FORMULAS
        • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
        • UNITARY BUSINESSES
        • RATE OF TAX
        • RETURNS AND PAYMENT
        • WITHHOLDING
        • TAX COLLECTION
        • TAXPAYER RIGHTS AND REMEDIES
      • Insurance
        • INSURANCE COMPANIES
      • General Administrative
        • RETURNS AND PAYMENTS
        • TAX COLLECTION ENFORCEMENT
        • NONCOMPLIANCE PENALTIES AND INTEREST
        • TAXPAYER RIGHTS AND REMEDIES
      • Special Local
        • MUNICIPAL TAXES GENERALLY
        • EMPLOYER PAYROLL TAXES
    • Statutes
      • N.J. Constitution
        • Article IV LEGISLATIVE SECTION
        • Article V EXECUTIVE SECTION
        • Article VI JUDICIAL
        • Article VIII TAXATION AND FINANCE
      • N.J. Rev. Stat.
        • Title 1 ACTS, LAWS AND STATUTES
          • Chapter 1 DEFINITIONS AND GENERAL RULES OF CONSTRUCTION
          • Chapter 2 ENACTMENT OF LAWS IN GENERAL
        • Title 2A ADMINISTRATION OF CIVIL AND CRIMINAL JUSTICE
          • Subtitle 1 THE COURTS
            • Chapter 3A (Repealed) Tax Court
          • Subtitle 4 CIVIL ACTIONS
            • Chapter 16 Judgments In Civil Actions
              • Article 2 Superior Court Records Generally
              • Article 9 Declaratory Judgments
          • Subtitle 9 EVIDENCE, WITNESSES AND PUBLIC HEARINGS
            • Chapter 82 Documents, Records And Other Written Instruments
              • Article 3 Foreign Judgments
            • Chapter 83 Proof Of Particular Facts
              • Article 1 Value Of Real Estate
        • Title 2B COURT ORGANIZATION AND CIVIL CODE
          • Chapter 1 GENERAL
          • Chapter 13 TAX COURT
        • Title 2C THE NEW JERSEY CODE OF CRIMINAL JUSTICE
          • Subtitle 1 GENERAL PROVISIONS
            • Chapter 1 Preliminary
          • Subtitle 2 DEFINITION OF SPECIFIC OFFENSES
            • Part 2 Offenses Against Property
              • Chapter 20 Theft And Related Offenses
                • I General Provisions
              • Chapter 21 Forgery And Fraudulent Practices
        • Title 5 AMUSEMENTS, PUBLIC EXHIBITIONS AND MEETINGS
          • Chapter 10 NEW JERSEY SPORTS AND EXPOSITION AUTHORITY
            • I New Jersey Sports And Exposition Law
          • Chapter 12 CASINO CONTROL ACT
            • Article 1 Introduction And General Provisions
            • Article 2 Casino Control Commission And Division Of Gaming Enforcement: Establishment And Organization
            • Article 4 Casino Control Commission-Duties And Powers
            • Article 5 Division Of Gaming Enforcement-Powers And Duties
            • Article 9 Sanctions
            • Article 11 Fees And Taxes
            • Article 12 Casino Reinvestment
        • Title 8A CEMETERIES
          • Chapter 5 OPERATION AND MANAGEMENT OF CEMETERY COMPANIES
        • Title 14A CORPORATIONS, GENERAL
          • Chapter 12 DISSOLUTION
          • Chapter 15 FEES OF SECRETARY OF STATE
          • Chapter 17 PROFESSIONAL SERVICE CORPORATIONS
        • Title 15A CORPORATIONS, NONPROFIT
          • Chapter 1 GENERAL PROVISIONS
          • Chapter 2 FORMAT
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