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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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WICW
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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

  • 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
      • Forms Instructions
        • 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 10 Merger and Consolidation
            • Chapter 13 REAL ESTATE INVESTMENT TRUSTS.
          • Title 10A ALABAMA BUSINESS AND NONPROFIT ENTITIES CODE.
            • Chapter 1 GENERAL PROVISIONS
              • Article 2 Purposes and Powers of Domestic Entity
                • Division A Purposes of Domestic Entity
              • Article 3 Formation and Governance
                • Division A Formation, Existence, and Certificate
              • Article 4 Filings
                • Division A General Provisions
              • Article 5 Names of Entities; Registered Agents and Registered Officers
                • Division A General Provisions
                • Division D Registered Agents and Registered Offices; Service of Process
              • Article 7 Foreign Entities
                • Division A Registration
                • Division B Withdrawal
                • Division C Consequences of Transacting Business without Registering
              • Article 8 Conversions and Mergers
            • Chapter 2 BUSINESS CORPORATIONS
              • Article 11 Merger and Share Exchange
            • Chapter 4 PROFESSIONAL CORPORATIONS
              • Article 2 Purposes, Powers, and Organization
              • Article 5 Regulation of Professional Corporations; Foreign Professional Corporations; Application to Existing Corporations
            • Chapter 5 LIMITED LIABILITY COMPANIES.
              • Article 1 General Provisions.
              • Article 2 Formation.
              • 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 Interest.
              • Article 7 Dissolution.
              • Article 8 Professional Services.
              • Article 9 Merger and Consolidation.
            • Chapter 5A LIMITED LIABILITY COMPANIES
              • Article 1 General Provisions.
              • Article 2 Formation.
              • Article 3 Relations Of Members To Persons Dealing With 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, Winding Up And Reinstatement.
              • Article 8 Limited Liability Companies Performing Professional Services.
              • Article 9 Actions By Members.
              • Article 10 Conversions And Mergers.
              • Article 11 Series Provisions.
              • Article 12 Transition Rules/Miscellaneous Provisions.
            • Chapter 8 GENERAL PARTNERSHIPS
              • 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 Partners
              • Article 6 Partner's Dissociation
              • Article 7 Partner's Dissociation when Business not Wound Up
              • Article 8 Winding Up Partnership Business
              • Article 10 Registered Limited Liability Partnership
              • Article 11 Miscellaneous Provisions
            • Chapter 9 ALABAMA UNIFORM LIMITED PARTNERSHIP LAW OF 2010
              • Article 9 Foreign Limited Partnerships
              • Article 12 Miscellaneous Provisions
            • Chapter 10 REAL ESTATE INVESTMENT TRUSTS
            • Chapter 20 SPECIAL PURPOSE ENTITIES
              • Article 7 Industrial Development Corporation
              • Article 9 Single-tax and other Mutal Economic Associations
            • Chapter 30 PROVISIONS APPLICABLE TO EXISITING ENTITIES OF A TYPE THAT MAY NO LONGER BE FORMED: UNINCORPORATED PROFESSIONAL ASSOCIATIONS AND CLOSE CORPORATIONS
              • Article 1 Unincorporated Professional Associations
          • 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 16 EDUCATION
            • Chapter 6D ALABAMA ACCOUNTABILITY ACT OF 2013
            • Chapter 60 TRADE SCHOOLS AND JUNIOR COLLEGES
          • 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 2B CREATION AND OPERATION OF THE ALABAMA TAX TRIBUNAL
            • 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 9F REHABILITATION OF HISTORIC STRUCTURES
            • 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 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 (Repealed eff. 7-2-2015.) Tax Credits for Projects of New Businesses and Business Expansions
              • Article 7A (Repealed eff. 7-2-2015.) Tariff Credit Act of 2011.
              • Article 8 Coal Production Tax Credit
              • Article 9 (Repealed eff. 7-2-2015.) 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.
              • Article 16 Definitions.
            • 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
            • Chapter 31 FACILITATING BUSINESS RAPID RESPONSE TO DECLARED DISASTERS ACT OF 2014.
          • 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 345
          • L. 2013, Act 381
        • L. 2015
          • L. 2015, Act 27
      • Regulations
        • Ala. Admin. Code
          • ALABAMA DEPARTMENT OF COMMERCE
            • Chapter 281-5-1 ALABAMA NEW MARKETS DEVELOPMENT PROGRAM
          • ALABAMA HISTORICAL COMMISSION
            • Chapter 460-x-23 ALABAMA HISTORIC REHABILITATION TAX CREDIT
          • 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 810-3-60 ELIGIBILITY FOR PARENT TAX CREDIT FOR STUDENTS ENROLLED IN OR ASSIGNED TO ATTEND A FAILING SCHOOL
            • Chapter 810-3-61 DEFINITION OF TERMS AND PHRASES USED IN CONNECTION WITH THE SCHOLARSHIP PROGRAM
            • 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
          • ALABAMA TAX TRIBUNAL
            • Chapter 877-X-1 ALABAMA TAX TRIBUNAL
      • 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
          • CORPORATE INCOME TAXES—FORMS
      • Annotations
        • 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 20 ALASKA NONPROFIT CORPORATION ACT
              • Article 4 Merger, Consolidation, and Disposition of Assets
            • 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
            • Chapter 25 ALASKA GASLINE DEVELOPMENT CORPORATION
              • Article 1 Organization, Administration, and Powers
              • Article 3 General Provisions
          • 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 14 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 SALMON PRICE REPORTS
            • 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
        • L. 2014
          • L. 2014, c. 61
        • 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
      • Forms Instructions
        • Income--Corporate
          • CORPORATION INCOME TAXES—FORMS
          • CORPORATION INCOME TAXES—E-FILE HANDBOOKS
      • 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 11 MERGER AND SHARE EXCHANGE
              • Article 1 General Provisions
            • 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
              • Article 9 Payment of 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 Mergers and Other Restructuring Transactions
              • 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 Mergers And Other Restructuring Transactions
              • 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 5 TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES
              • Article 1 General Administrative Provisions
            • 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
        • L. 2015
          • L. 2015, c. 10
        • Tucson Tax Code
          • Chapter 19 LICENSES AND PRIVILEGE TAXES
            • Article II PRIVILEGE AND EXCISE TAXES
      • 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.
        • Credits and Incentives
          • CREDITS AND INCENTIVES
        • 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
      • Annotations
        • 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
            • Subtitle 5 EMERGENCY MANAGEMENT (CHAPTERS 75 TO 88)
              • Chapter 88 Business Rapid Response to State Disasters Facilitation Act
          • 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 143 Regional Intermodal Facilities Act
              • 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 36 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.
                • Subchapter 25 Income Tax Refund Check-Off and Contribution Programs
              • 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.
          • Arkansas Corporate Income Tax 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 2013-1]
        • 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. Enterprise Zone Act Rules and Regs.
          • Arkansas Enterprise Zone Act (Act 947 of 1993, as amended) Advantage Arkansas Program 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.
          • Arkansas Existing Workforce Training Act of 1995 (Act 791 of 1995, as amended) EWTP Rules and Regulations
        • Ark. Historic Rehabilitation Income Tax Credit Rules
          • RULES GOVERNING THE ARKANSAS HISTORIC REHABILITATION INCOME TAX CREDIT PROGRAM
        • Ark. New Market Jobs Act of 2013 Rules and Regs.
          • New Markets Jobs Act of 2013 (Act 1474 of 2013) Rules and Regulations
        • 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.
          • Arkansas Public Roads Improvements Credit Act (Act 1347 of 1999) Public Roads Project Rules & 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)
      • Forms Instructions
        • 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
          • Division 4 GENERAL PROVISIONS
            • Part 1 RELIEF
              • Title 2 COMPENSATORY RELIEF
        • 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 4.5 UNIFORM LIMITED PARTNERSHIP ACT OF 2008
              • Article 1 General Provisions
            • 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 (Repealed eff. 1-1-2014.) GENERAL PROVISIONS
            • Chapter 2 (Repealed eff. 1-1-2014.) FORMATION
            • Chapter 3 (Repealed eff. 1-1-2014.) MEMBERS
            • Chapter 4 (Repealed eff. 1-1-2014.) MANAGEMENT
            • Chapter 5 (Repealed eff. 1-1-2014.) FINANCE
            • Chapter 6 (Repealed eff. 1-1-2014.) DISTRIBUTIONS AND WITHDRAWALS
            • Chapter 7 (Repealed eff. 1-1-2014.) INTEREST IN LIMITED LIABILITY COMPANY: ASSIGNMENT OF INTERESTS
            • Chapter 8 (Repealed eff. 1-1-2014.) DISSOLUTION
            • Chapter 9 (Repealed eff. 1-1-2014.) PROFESSIONAL LIMITED LIABILITY COMPANIES
            • Chapter 10 (Repealed eff. 1-1-2014.) FOREIGN LIMITED LIABILITY COMPANIES
            • Chapter 11 (Repealed eff. 1-1-2014.) CLASS ACTIONS AND DERIVATIVE ACTIONS
            • Chapter 11.5 (Repealed eff. 1-1-2014.) CONVERSION
            • Chapter 12 (Repealed eff. 1-1-2014.) MERGER
            • Chapter 13 (Repealed eff. 1-1-2014.) DISSENTING MEMBERS' RIGHTS
            • Chapter 14 (Repealed eff. 1-1-2014.) 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 12.78 CERTIFICATION FOR ENTERPRISE ZONES, TARGETED TAX AREAS, AND LOCAL AGENCY MILITARY BASE RECOVERY AREAS HIRING CREDITS
              • 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 4 EXEMPTIONS
              • 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 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 KEEP ARTS IN SCHOOL FUND
                • Article 20 SCHOOL SUPPLIES FOR HOMELESS CHILDREN FUND
                • Article 21 STATE PARKS PROTECTION FUND
                • Article 22 HABITAT FOR HUMANITY 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 MORTGAGE INVESTMENT 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
              • Subchapter 7.6.1 CALIFORNIA ORGANIZED INVESTMENT NETWORK
                • Article 1 Purpose and Scope; Definitions
                • Article 2 Coin Community Development Financial Institution Certification
                • Article 3 Investment Tax Credit Certificates
                • Article 4 Tax Credit Application Evaluation
            • Chapter 7.75 CALIFORNIA FILM COMMISSION
              • Article 1 California Film and Television Tax Credit Program
              • Article 2 California Film and Television Job Retention and Promotion Act California Film and Television Tax Credit Program 2.0
            • Chapter 13 GOVERNOR'S OFFICE OF BUSINESS AND ECONOMIC DEVELOPMENT
          • 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 Petitions For Reallocation Of Local And District Taxes
                • Article 5.5 Cigarette And Tobacco Products Licensing Act Appeals And Petitions For Recovery Of Seized Cigarette And Tobacco Products.
                • 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 Opinions.
                • 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 5 Collection Of Tax
                  • Article 4 Miscellaneous Provisions
                • 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 13 Accounting Periods and Methods of Accounting
                  • Article 1 Accounting Periods
                  • Article 3 Year of Inclusion
                • 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
      • Forms Instructions
        • 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
          • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
          • 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
            • Article 22 COLORADO HEALTH BENEFIT EXCHANGE
          • 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
              • Part 7 REAL ESTATE APPRAISERS
          • Title 14 DOMESTIC MATTERS
            • Article 15 COLORADO CIVIL UNION ACT
          • 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 42 VEHICLES AND TRAFFIC
            • Article 1 GENERAL AND ADMINISTRATIVE
              • Part 4 LICENSE PLATE AUCTIONS
          • 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
              • Rule 14 Gaming Tax
          • 1 CCR 210-1. EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE
            • 1 CCR 210-1:01 Gambling Payment Intercept
          • 3 CCR 702. 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
          • 8 CCR 1501. OFFICE OF ECONOMIC DEVELOPMENT AND INTERNATIONAL TRADE
            • 8 CCR 1501-2. CERTIFIED CAPITAL COMPANIES' PROGRAM
            • 8 CCR 1501-3. ISSUANCE OF PREMIUM TAX CREDITS RELATING TO COVERCOLORADO CONTRIBUTIONS
          • 8 CCR 1504. DEPARTMENT OF HIGHER EDUCATION–HISTORICAL SOCIETY
            • 8 CCR 1504-6. 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 585 ENTERPRISE ZONES, ENTERTAINMENT DISTRICTS AND ENTERTAINMENT CORRIDOR ZONES
            • Chapter 588L PROVISION OF ASSISTANCE TO CERTAIN FINANCIAL INSTITUTIONS. EXEMPTION FROM REQUIREMENT OF APPROVAL BY GENERAL ASSEMBLY
          • 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.
          • Title 53A PENAL CODE
            • Chapter 952 PENAL CODE: OFFENSES
        • 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. 2012
          • L. 2012, P.A. 12-1, December Sp. Sess.
        • L. 2013
          • L. 2013, P.A. 13-184
          • L. 2013, P.A. 13-247
          • L. 2013, January Sp. Sess., P.A. 13-1
      • 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
      • Forms Instructions
        • 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 63 HEALTH SERVICE CORPORATIONS
            • 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.
            • Chapter 19 THE DOWNTOWN DEVELOPMENT DISTRICTS ACT.
          • 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 31 DELAWARE INFRASTRUCTURE EMERGENCY RESPONSE ACT
            • 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
          • EXEMPTIONS AND ABATEMENTS
          • FOREIGN TRADE ZONES
      • Forms Instructions
        • 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 22 CRIMINAL OFFENSES AND PENALTIES
            • Subtitle I CRIMINAL OFFENSES
          • 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 31D Health Benefit Exchange
              • 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
              • 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 (Repealed.) PARTNERSHIPS
            • Subtitle I (Repealed.) GENERAL
              • Chapter 1 (Repealed.) Uniform Partnerships
                • Subchapter I (Repealed.) General Provisions
                • Subchapter IX (Repealed.) Conversions And Mergers
                • Subchapter X (Repealed.) Limited Liability Partnership
                • Subchapter XI (Repealed.) Foreign Limited Liability Partnership
              • Chapter 2 (Repealed.) Uniform Limited Partnerships
                • Subchapter XI (Repealed.) 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 1C TAX REVISION IMPLEMENTATION
            • 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 II-D Income Tax Secured Bonds
              • 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
        • L. 2014
          • 2014 D.C. Act 20-377
        • L. 2015
          • 2015 D.C. Law 20-199 (Act 20-493)
          • 2015 D.C. Law 20-200 (Act 20-494)
          • 2015 D.C. Act 20-566
      • 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
      • Forms Instructions
        • 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
          • CORPORATE TRANSACTIONS
          • 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 605 FLORIDA REVISED LIMITED LIABILITY COMPANY ACT
            • 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 689 CONVEYANCES OF LAND AND DECLARATIONS OF TRUST
            • 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
            • Chapter 12CER 2014 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
          • Title 73A DEPARTMENT OF ECONOMIC OPPORTUNITY
            • Chapter 73A-3 ENTERTAINMENT INDUSTRY FINANCIAL INCENTIVE PROGRAM
      • 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
      • Forms Instructions
        • 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 25 LIFE INSURANCE
            • 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 Facilitating Business Rapid Response to State Declared Disasters Act of 2014
              • 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 8 DEPARTMENT OF COMMUNITY AFFAIRS
              • Article 11 Georgia Downtown Renaissance Fund
            • 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 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
      • Forms Instructions
        • 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 I General Powers
              • Part VII Homeless Assistance
          • Title 21 LABOR AND INDUSTRIAL RELATIONS
            • Chapter 373K PROFESSIONAL EMPLOYMENT ORGANIZATIONS (REPEALED EFF. 7-1-2013)
            • 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 X Merger
              • 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)
      • 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
      • Forms Instructions
        • 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 4 IDAHO REGISTERED AGENTS ACT
            • Chapter 6 IDAHO UNIFORM LIMITED LIABILITY COMPANY ACT
            • Chapter 18 IDAHO ENTITY TRANSACTIONS ACT
              • Part 2 Merger
          • 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 47 DIVISION OF COMMERCE
            • Chapter 52 IDAHO ADMINISTRATIVE PROCEDURE ACT
            • Chapter 74 IDAHO STATE LOTTERY
          • Title 74 TRANSPARENT AND ETHICAL GOVERNMENT
            • Chapter 1 PUBLIC RECORDS ACT
            • Chapter 2 OPEN MEETINGS LAW
      • Regulations
        • Idaho Admin. Rules
          • IDAPA 17 IDAHO INDUSTRIAL COMMISSION
            • Title 2
              • Chapter 11 Administrative Rules of the Industrial Commission Under The Workers' Compensation Law—Security For Compensation—Self-Insured Employers
          • IDAPA 28 IDAHO INDUSTRIAL COMMISSION
            • Title 4
              • Chapter 1 Rules Governing the Idaho Reimbursement Incentive Act
          • 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
      • Forms Instructions
        • 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 VEHICLE 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
          • COOK COUNTY REAL PROPERTY TRANSFER TAX
      • 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
            • 179 IDENTITY PROTECTION ACT
          • Chapter 20 EXECUTIVE BRANCH
            • Act 5. CIVIL ADMINISTRATIVE CODE OF ILLINOIS
            • Act 655. ILLINOIS ENTERPRISE ZONE 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
            • 2530 TAXATION DISCLOSURE ACT
            • Act 3805. ILLINOIS HOUSING DEVELOPMENT ACT
          • Chapter 30 FINANCE
            • 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
            • 16 FILM PRODUCTION SERVICES TAX CREDIT ACT OF 2008
            • 17 LIVE THEATER PRODUCTION TAX CREDIT ACT
              • Article 10 Live Theater Production Tax Credit Act.
            • Act 20. TAX SHELTER VOLUNTARY COMPLIANCE LAW
            • 25 SMALL BUSINESS JOB CREATION TAX CREDIT 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
            • 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
            • 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
            • 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
            • 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
            • 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
            • 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
            • 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
            • 450 ILLINOIS PUBLIC ACCOUNTING ACT
          • Chapter 230 GAMING
            • Act 5. ILLINOIS HORSE RACING ACT OF 1975
            • Act 10. RIVERBOAT GAMBLING ACT
          • Chapter 235 LIQUOR
            • Act 5. LIQUOR CONTROL ACT OF 1934
              • Article VIII. Taxation Of Liquor
          • Chapter 305 PUBLIC AID
            • 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
            • 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
            • 8 FRANCHISE TAX AND LICENSE FEE AMNESTY ACT OF 2007
            • 10 PROFESSIONAL SERVICE CORPORATION ACT
            • 105 GENERAL NOT FOR PROFIT CORPORATION ACT OF 1986
              • Article 5 Office and Agent
              • Article 11 Merger and Consolidation
            • 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
            • 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
            • 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 3-60 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
        • 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
            • Part 532 ILLINOIS LIVE THEATER PRODUCTION TAX 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 H Base Income Of Trusts And Estates
              • Subpart J General Rules Of Allocation And Apportionment Of Base Income
              • Subpart K Compensation
              • Subpart L Non-Business Income Of Persons Other Than Residents
              • Subpart M Business Income Of Persons Other Than Residents
              • Subpart N Accounting
              • Subpart O Time And Place For Filing Returns
              • Subpart P Composite Returns
              • Subpart Q Combined Returns
              • Subpart R Payments
              • Subpart S Requirement And Amount Of Withholding
              • Subpart T Amount Exempt From Withholding
              • Subpart U Information Statement
              • Subpart V Employer's Return And Payment Of Tax Withheld
              • Subpart W Estimated Tax Payments
              • Subpart X Collection Authority
              • Subpart Y Notice and Demand
              • Subpart Z Assessment
              • Subpart AA Deficiencies And Overpayments
              • Subpart BB Credits And Refunds
              • Subpart CC Investigations And Hearings
              • Subpart DD Judicial Review
              • Subpart EE Definitions
              • Subpart FF Letter Ruling Procedures
              • Subpart GG 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 (Repealed.) VOLUNTARY TELEFILE PROGRAM
            • Part 800 GENERAL RULES FOR ALL TAXES
            • Part 900 LIVE ADULT ENTERTAINMENT FACILITY SURCHARGE ACT
            • 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
            • Part 5000 ORGANIZATION, INFORMATION, RULEMAKING AND HEARINGS
              • Subpart A Organization
              • Subpart B Information
              • Subpart C Rulemaking
              • Subpart D Procedural Rules
      • 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
      • Forms Instructions
        • 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 3.1 Effectiveness of Acts Passed Over Governor's Veto
              • 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
            • Article 5 LEGISLATIVE AGENCIES AND STUDY COMMITTEES
              • Chapter 3.2 Review, Analysis, and Evaluation of Tax Incentives
          • 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
              • Chapter 23 Motorsports Investment District Credits
            • 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 1 BONDS AND OTHER OBLIGATIONS
              • Chapter 17.5 Motorsports Investment District
            • 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 (Repealed eff. 1-1-2015.) 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 (Repealed eff. 1-1-2015.) 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 (Repealed eff. 1-1-2015.) Voluntary Remediation Tax Credit
              • Chapter 23.8 Credit For Property Taxes Paid On Business Personal Property
              • Chapter 24 Venture Capital Investment Tax Credit
              • Chapter 25.2 Coal Combustion Product Tax Credit
              • Chapter 26 Hoosier Business Investment Tax Credit
              • Chapter 27 (Repealed eff. 1-1-2015.) Blended Biodiesel Tax Credits
              • Chapter 28 (Repealed eff. 1-1-2015.) 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 (Repealed eff. 7-1-2014.) Energy Savings Tax Credit
              • Chapter 31.9 Hoosier Alternative Fuel Vehicle Manufacturer Tax Credit
              • Chapter 32 Media Production Expenditure Tax Credit.
              • Chapter 33 (Repealed eff. 1-1-2015.) 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 (Repealed eff. 7-1-2014.) 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
              • Chapter 13 Disaster Recovery Exemptions
            • 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 9.7 Treasury Offset Program
              • 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 9 EDUCATION SAVINGS PROGRAMS
              • Chapter 2 Definitions
            • 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 2 POWERS AND DUTIES OF INSURERS
              • Chapter 23 Unclaimed Life Insurance Benefits
            • 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)
        • 2014
          • L. 2014, P.L. 15
      • 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
      • Forms Instructions
        • 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
              • Chapter 15A Use of Public Funds to Aid Economic Development
              • 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
                • General Provisions
                • Disaster Recovery Housing Project Tax Credit
            • 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
            • Subtitle 4 AGRICULTURE-RELATED PRODUCTS AND ACTIVITIES
              • Chapter 190B From Farm To Food Donation Tax Credit
          • 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
                • Financing, Project Requirements, and Audits
              • 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
              • Chapter 491 Corporations For Pecuniary Profit
                • Division II Corporation Merger or Consolidation
            • 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
                • Division I Projects For Which Applications Were Approved and Tax Credits Were Reserved Prior To July 1, 2014
                • Division II Projects For Which Part 2 Applications Were Approved and Agreements Were Entered Into On Or After July 1, 2014
          • Agency 261 ECONOMIC DEVELOPMENT AUTHORITY
            • Part III COMMUNITY DEVELOPMENT DIVISION
              • Chapter 36 Film, Television, And Video Project Promotion Program
              • Chapter 47 Endow Iowa Tax Credits
              • Chapter 48 Workforce Housing Tax Incentives Program
            • 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 and Grayfield Redevelopment Program
              • Chapter 66 Assistive Device Tax Credit
              • Chapter 68 High Quality Jobs Program (HQJP)
              • 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 173 Standard Definitions
              • Chapter 174 Wage, Benefit, and Investment Requirements
              • Chapter 175 Application Review And Approval Procedures
          • Agency 265 IOWA FINANCE AUTHORITY
            • Chapter 12 IOWA AGRICULTURAL DEVELOPMENT DIVISION
            • Chapter 44 IOWA AGRICULTURAL DEVELOPMENT DIVISION
          • Agency 701 REVENUE DEPARTMENT
            • Chapter 1 STATE BOARD OF TAX REVIEW—ADMINISTRATION
            • Chapter 2 CONDUCT OF APPEALS AND 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 and Tax Credits
              • Chapter 43 Assessments And Refunds
              • Chapter 44 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
              • Chapter 238 Flood Mitigation Program
      • 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
      • Forms Instructions
        • 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 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 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 60 PROCEDURE, CIVIL
            • Article 2 RULES OF CIVIL PROCEDURE
            • Article 3 PROCESS
            • Article 9 INJUNCTION
            • Article 21 APPEALS
          • Chapter 65 PUBLIC HEALTH
            • Article 67 ABORTION
          • 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. 2015
          • L. 2015, c. 14
      • 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
          • Agency 115 DEPARTMENT OF WILDLIFE, PARKS AND TOURISM
            • Article 40 AGRITOURISM
      • 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
      • Forms Instructions
        • 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
          • 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 65A SPECIAL PURPOSE GOVERNMENTAL ENTITIES
            • Chapter 67 COUNTY GOVERNMENT (FISCAL COURTS AND COUNTY COMMISSIONERS)
              • Fiscal Courts
              • County Judge/Executive
              • 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
              • 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 Small Business Tax Credit Program
              • 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
              • Matters Required To Be Published
          • 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. 2014
          • (L. 2014, c. 127)
        • L. 2015
          • (L. 2015, c. 34)
      • 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 300 TOURISM, ARTS AND HERITAGE CABINET
            • Chapter 2 OFFICE OF THE SECRETARY
            • Chapter 6 KENTUCKY HERITAGE COUNCIL
          • 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
      • Forms Instructions
        • 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
              • XI Partnership
                • Chapter 1 Central Registry For Contracts of Partnership
                • Chapter 3 Registered Limited Liability Partnerships
              • 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 1 General Provisions
                • Subpart A Short Title And Reservation Of Power
                • Subpart B Filing Documents
                • Subpart D Definitions
              • Part 2 Incorporation
              • Part 3 Purposes and Powers
              • Part 4 Name
              • Part 5 Office and Agent
              • Part 6 Shares and Distributions
                • Subpart A Shares
                • Subpart B Issuance Of Shares
                • Subpart C Subsequent Acquisition of Shares By Shareholders and Corporation
                • Subpart D Distributions
              • Part 7 Shareholders
                • Subpart A Meetings
                • Subpart B Voting
                • Subpart C Voting Trusts and Agreements
                • Subpart D Derivative Proceedings
                • Subpart E Proceeding to Appoint Receiver
              • Part 8 Directors and Officers
                • Subpart A Board of Directors
                • Subpart B Meetings and Action of the Board
                • Subpart C Directors
                • Subpart D Officers
                • Subpart E Indemnification and Advance for Expenses
                • Subpart F Directors' Conflicting Interest Transactions
                • Subpart G Business Opportunities
              • Part 9 Domestication and Conversion
                • Subpart A Preliminary Provisions
                • Subpart B Domestication
                • Subpart C Nonprofit Conversion
                • Subpart D Foreign Nonprofit Domestication and Conversion
                • Subpart E Entity Conversion
              • Part 10 Amendment of Articles of Incorporation and Bylaws
                • Subpart A Amendment of Articles of Incorporation
                • Subpart B Amendment of Bylaws
              • Part 11 Mergers and Share Exchanges
              • Part 12 Disposition of Assets
              • Part 13 Appraisal Rights
                • Subpart A Right to Appraisal and Payment For Shares
                • Subpart B Procedure For Exercise of Appraisal Rights
                • Subpart C Judicial Appraisal of Shares
                • Subpart D Other Remedies
              • Part 14 Dissolution
                • Subpart A Voluntary Dissolution
                • Subpart C Judicial Dissolution
                • Subpart D Termination and Reinstatement
              • Part 16 Records and Reports
                • Subpart A Records
                • Subpart B Reports
              • Part 17 Transition Provisions
              • 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
            • Chapter 2 MISCELLANEOUS CRIMES AND OFFENSES
              • Part I Offenses Against Property
          • 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 21 HOTELS AND LODGING HOUSES
          • 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
                • Subchapter B Import-Export 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 Credit Program
          • Title 25 CULTURAL RESOURCES
            • Part I OFFICE OF CULTURAL DEVELOPMENT
              • Chapter 13 State Commercial Tax Credit for Historic Buildings
          • 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
              • Chapter 3 Corporation Franchise Tax
              • Chapter 6 Presidential Disaster Relief
              • Chapter 9 Hazardous Waste Tax
              • Chapter 11 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 and Software Act
                • Subchapter E. Musical and Theatrical Production Income Tax Credit Program
              • Chapter 17 (Repealed eff. 2-20-2010.) Inheritance and Estate Transfer Tax
              • Chapter 19 Miscellaneous Tax Exemptions, Credits and Returns
              • 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—
      • Forms Instructions
        • 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
      • 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 Economic/Community Development
              • Chapter 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
          • INSURANCE COMPANIES TAXES
        • 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
      • Forms Instructions
        • 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
        • Insurance
          • INSURANCE COMPANIES TAXES
        • 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 1 CONSOLIDATION, MERGER, AND TRANSFER OF ASSETS
            • Subtitle 5 EXTENSION, FORFEITURE, AND REVIVAL OF CHARTER
            • Subtitle 9 CONVERSIONS OF CORPORATIONS
          • 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 CONVERSIONS OF LIMITED LIABILITY COMPANIES
            • Subtitle 12 BENEFIT LIMITED LIABILITY COMPANIES
            • Subtitle 13 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 CONVERSIONS OF PARTNERSHIPS
            • Subtitle 13 MISCELLANEOUS PROVISIONS
          • Title 10 LIMITED PARTNERSHIP ACT
            • Subtitle 7A CONVERSIONS OF LIMITED PARTNERSHIPS
          • 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
            • Subtitle 14 REGIONAL INSTITUTION STRATEGIC ENTERPRISE ZONE PROGRAM
          • 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
        • L. 2015
          • L. 2015, c. 50
      • 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 NEIGHBORHOOD AND COMMUNITY ASSISTANCE PROGRAM
          • Title 8 DEPARTMENT OF NATURAL RESOURCES
            • Subtitle 02 FISHERIES SERVICE
          • Title 10 DEPARTMENT OF HEALTH AND MENTAL HYGIENE
            • Subtitle 61 HEALTH ENTERPRISE ZONE INITIATIVE
          • 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
              • Chapter 02 GREEN BUILDING TAX CREDIT PROGRAM
              • Chapter 04 CLEAN ENERGY GRANT PROGRAM
          • 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
    • Massachusetts
      • 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
      • Forms Instructions
        • 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
          • UNITARY BUSINESSES
          • 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
        • L. 2015
          • L. 2015, c. 2
      • 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
            • Chapter 68 COMMUNITY INVESTMENT GRANT AND 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
      • Forms Instructions
        • 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 117 HOME RULE 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
            • INCOME TAX ACT OF 1967
              • Part 1 Individuals, Estates, and Trusts
                • 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 §208.151 et seq . For provisions of Michigan Business Tax Act (P.A.2007, No. 36), governing business activity occurring after Dec. 31, 2007, see §208.1101 et seq.
            • 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 472 STREET RAILWAYS
          • 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 (R211.1–R211.315)
            • 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 ENERGY, LABOR, AND ECONOMIC GROWTH (R436.1621; R436.1629)
            • LIQUOR CONTROL COMMISSION
              • Beer Rules
          • DEPARTMENT OF CONSUMER AND INDUSTRY SERVICES (R436.1723a–R436.1725)
            • LIQUOR CONTROL COMMISSION
              • Wines
          • DEPARTMENT OF TREASURY (R 550.402 through R 550.404)
            • Health Insurance Claims Assessment Act
          • TAX TRIBUNAL RULES OF PRACTICE AND PROCEDURE (R792.10201–R792.10289)
            • 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
      • Annotations
        • 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 MANAGEMENT AND BUDGET
          • 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 62V MNSURE
          • 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 136A OFFICE OF HIGHER EDUCATION
          • 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 317A NONPROFIT CORPORATIONS
          • Chapter 322B LIMITED LIABILITY COMPANIES
          • Chapter 322C REVISED UNIFORM 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
      • Forms Instructions
        • 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 148 STRENGTHENING MISSISSIPPI ACADEMIC RESEARCH THROUGH BUSINESS ACT
            • 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 1 DEPARTMENT FOR ECONOMIC AND COMMUNITY DEVELOPMENT
              • In General
            • Chapter 10 SMALL BUSINESS ASSISTANCE
              • Article 11 Bonds To Finance Economic Development Projects
            • Chapter 13 RESEARCH AND DEVELOPMENT CENTER
              • Economic Development Programs and Tax Incentives Evaluation Act of 2014
            • 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
                • 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 11 NONPROFIT, NONSHARE CORPORATIONS AND RELIGIOUS SOCIETIES
              • Mississippi Nonprofit Corporation Act
            • 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 7 LIFE INSURANCE
              • Unclaimed Life Insurance Benefits Act
            • 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)
            • Chapter 11 MISSISSIPPI UNIFORM STATE TAX LIEN REGISTRATION ACT
          • Title 89 REAL AND PERSONAL PROPERTY
            • Chapter 12 UNIFORM DISPOSITION OF UNCLAIMED PROPERTY ACT
        • L. 2007
          • L. 2007, c. 459
        • L. 2013
          • L. 2013, c. 493
          • L. 2013, c. 535
        • L. 2015
          • L. 2015, HB1134
          • L. 2015, SB2762
      • 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 Corporations
              • 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
      • Forms Instructions
        • 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
            • Chapter 37 OFFICE OF ADMINISTRATION
              • Office of Taxpayer Advocate
          • 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 VI EARNINGS AND PROFITS TAX
            • Article VII SALES TAXES
              • Division 1 Generally
              • Division 2 Transportation.
            • Article IX CONVENTION AND TOURISM TAX
            • 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
      • Forms Instructions
        • 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)
              • Part 23 Specific Tax Credits and Tax Checkoffs
            • 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
            • Chapter 15 COOPERATIVE ASSOCIATIONS
              • Part 5 Merger, Consolidation, and Sale of Assets
          • 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 87 FISH AND WILDLIFE
            • Chapter 1 ORGANIZATION AND OPERATION
              • Part 2 Department of Fish, Wildlife, and Parks
          • 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
      • 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 23 Unlocking Montana state lands tax credit.
              • 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 10 [DEBT COLLECTION SERVICES PROVIDED ON BEHALF OF OTHER AGENCIES.]
            • 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
      • Forms Instructions
        • 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 1 NEBRASKA UNIFORM LIMITED LIABILITY COMPANY ACT
            • Article 2 NEBRASKA MODEL BUSINESS CORPORATION ACT
            • 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 (Repealed eff. 9-6-2013.) 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 29 NEBRASKA JOB CREATION AND MAINSTREET REVITALIZATION ACT
            • Article 30 MECHANICAL AMUSEMENT DEVICE TAX ACT.
            • 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 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 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 36 RULES FOR THE COLLECTION OF DELINQUENT TAXES
            • 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 231A NEVADA NEW MARKETS JOBS ACT
            • 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
              • Transferable Tax Credits For Film and Other Productions
              • 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
            • Chapter 377C TAX FOR SCHOOL CAPITAL PROJECTS
          • 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 695E LIABILITY RISK RETENTION
              • Risk Retention Groups
            • Chapter 697 BAIL BONDSMEN
        • L. 2013
          • L. 2013, Sp. Sess., c. 1
        • L. 2014
          • L. 2014, c. 4
      • Regulations
        • Nev. Admin. Code
          • Chapter 231A NEVADA NEW MARKETS JOBS ACT
          • 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
          • 2014 ADOPTED UNCODIFIED REGULATIONS
            • Chapter 360(R134-13)
      • 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
      • Forms Instructions
        • Income--Corporate
          • 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 71-C TAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS
            • 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 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-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 401 INCORPORATION AND POWERS OF INSURANCE COMPANIES
            • 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 418 FRATERNAL BENEFIT SOCIETIES
            • Chapter 420 MEDICAL SERVICE CORPORATIONS
            • Chapter 420-A 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 Rev 1200 LOW AND MODERATE INCOME HOMEOWNERS PROPERTY TAX RELIEF
            • Part 1201 DEFINITIONS
            • Part 1202 ELIGIBILITY REQUIREMENTS
          • Chapter Rev 1500 RAILROAD AND PRIVATE RAIL CAR COMPANY TAXATION
            • Part 1501 DEFINITIONS
            • Part 1502 RAILROAD COMPANY REPORTING REQUIREMENTS
            • Part 1503 PRIVATE RAIL CAR COMPANY REPORTING REQUIREMENTS
            • Part 1504 REQUEST FOR EXTENSION FOR RAILROAD TAX REPORTING
            • Part 1505 EXCEPTIONS AND PENALTY FOR THE UNDERPAYMENT OF ESTIMATED TAX.
            • Part 1506 FILING OF FORMS AND FORM AVAILABILITY
            • Part 1507 APPEALS OF RAILROAD TAX 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 TRANSFERS AND FILING
            • Part 2501 DEFINITIONS
            • Part 2502 GENERAL PROVISIONS
            • Part 2503 ACH CREDIT PARTICIPATION
            • Part 2504 ACH DEBIT PAYMENTS
            • Part 2505 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 2804 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 MISCELLANEOUS FORMS
            • 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
      • Forms Instructions
        • 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 6C Internet Gaming
              • Article 9 Sanctions
              • Article 11 Fees And Taxes
              • Article 12 Casino Reinvestment
              • Article 16 Atlantic City Tourism District
          • Title 8A CEMETERIES
            • Chapter 5 OPERATION AND MANAGEMENT OF CEMETERY COMPANIES
          • Title 14A CORPORATIONS, GENERAL
            • Chapter 10A NEW JERSEY SHAREHOLDERS PROTECTION ACT
            • 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 FORMATION
            • Chapter 15 FEES OF SECRETARY OF STATE
          • Title 17 CORPORATIONS AND INSTITUTIONS FOR FINANCE AND INSURANCE
            • Subtitle 2 FINANCIAL INSTITUTIONS
              • Part 2 Loan Business And Companies; Building And Loan Associations; Credit Unions
                • Chapter 17 Tax Preparation Services
            • Subtitle 3 INSURANCE
              • Part 1 Insurance Companies Generally
                • Chapter 22 Brokers and Agents
              • Part 8A Risk Retention Groups and Purchasing Groups
                • Chapter 47A New Jersey Risk Retention Act
              • Part 8B Captive Insurers
                • Chapter 47B Captive Insurers Generally
          • Title 17B INSURANCE
            • Subtitle 3 LIFE AND HEALTH INSURANCE CODE
              • Chapter 19 Reserves And Valuations
              • Chapter 21 Reports And Examinations
              • Chapter 23 Foreign And Alien Insurers
              • Chapter 32A Impairment And Insolvency
              • Chapter 32B Insolvent Health Maintenance Organization Assistance
          • Title 18A EDUCATION
            • Subtitle 12A NEW JERSEY HIGHER EDUCATION STUDENT ASSISTANCE AUTHORITY
              • Part 2 Student Financial Aid
                • Article 11 NEW JERSEY PREPAID HIGHER EDUCATION EXPENSE PROGRAM
          • Title 25 FRAUDS AND FRAUDULENT CONVEYANCES
            • Chapter 2 FRAUDULENT CONVEYANCES
              • Article 1 General Provisions
          • Title 27 HIGHWAYS
            • Subtitle 8 PUBLIC TRANSPORTATION
              • Chapter 25 New Jersey Public Transportation Act Of 1979
                • A Public Transportation Act Of 1979
              • Chapter 26A Traffic Congestion And Air Pollution Control Act
          • Title 30 INSTITUTIONS AND AGENCIES
            • Subtitle 4C DEVELOPMENTALLY DISABLED
              • Chapter 6D Rights Of Developmentally Disabled
                • D Family Support Act
                • E Community Placement And Services Assessment
          • Title 32 INTERSTATE AND PORT AUTHORITIES AND COMMISSIONS
            • Subtitle 11 WATERFRONT AND AIRPORT COMMISSION OF NEW YORK AND NEW JERSEY
              • Chapter 23 Waterfront And Airport Commission Act
                • Part I
                  • Article XIII Expenses Of Administration
                • Part II
          • Title 34 LABOR AND WORKMEN'S COMPENSATION
            • Chapter 1B PROMOTION OF BUSINESS AND INDUSTRY
              • I New Jersey Economic Development Authority Act
              • IV New Jersey Local Development Financing Fund Act
              • VIII Film Production Assistance Act
              • X Sports And Entertainment District Urban Revitalization
              • XI Urban Transit Hub Tax Credit
            • Chapter 11 WAGES
              • Article 1 Regulation In General
            • Chapter 15 WORKMEN'S COMPENSATION
              • Article 5 Compulsory Insurance
            • Chapter 16 REHABILITATION
              • Sheltered Workshop Act Of 1971
          • Title 38 MILITIA-SOLDIERS, SAILORS AND MARINES
            • Subtitle 2 SOLDIERS, SAILORS AND MARINES
              • Chapter 23C Soldiers' And Sailors' Civil Relief Act
          • Title 40 MUNICIPALITIES AND COUNTIES
            • Subtitle 1 COUNTIES AND MUNICIPALITIES, GENERALLY
              • Chapter 11A Parking Authorities
              • Chapter 12 Parks And Playgrounds
            • Subtitle 3 MUNICIPALITIES GENERALLY
              • Chapter 48 General Powers
                • Article 1 General And Regulatory Powers
              • Chapter 48B Consolidated And Joint Service Projects
          • Title 40A MUNICIPALITIES AND COUNTIES
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 4 LOCAL BUDGET LAW
            • Chapter 5 LOCAL FISCAL AFFAIRS LAW
            • Chapter 6 CLASSIFICATION OF COUNTIES AND CITIES
              • Article 1 Counties
              • Article 2 Cities
            • Chapter 12A REDEVELOPMENT AND HOUSING LAW.
            • Chapter 65 SHARED SERVICES AND CONSOLIDATIONS
              • Article 1 General Provisions
              • Article 3 Joint Meetings
              • Article 4 Local Option Municipal Consolidation
              • Article 5 Sharing Available Resources Efficiently Program
          • Title 42 PARTNERSHIPS AND PARTNERSHIP ASSOCIATIONS
            • Chapter 1 (REPEALED) UNIFORM PARTNERSHIP LAW
            • Chapter 1A 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
            • Chapter 2A UNIFORM LIMITED PARTNERSHIP LAW (1976)
              • Article 3 Limited Partners
              • Article 11 Miscellaneous
            • Chapter 2B (REPEALED EFF. 3-1-2014.) LIMITED LIABILITY COMPANIES
            • Chapter 2C REVISED UNIFORM LIMITED LIABILITY COMPANY ACT
              • Article 1 General Provisions
              • Article 2 Formation; Certificate Of Formation 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 Power To Dissociate; Wrongful 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 Miscellaneous Provisions
            • Chapter 3 LIMITED PARTNERSHIP ASSOCIATIONS
              • Article 1 Formation, Rights, Powers And Liabilities
          • Title 45 PROFESSIONS AND OCCUPATIONS
            • Subtitle 2 OCCUPATIONS SUBJECT TO OTHER REGULATION
              • Chapter 27 Cemeteries
          • Title 52 STATE GOVERNMENT, DEPARTMENTS AND OFFICERS
            • Chapter 5 FISCAL YEAR
            • Chapter 9H STATE FINANCES
            • Chapter 13H ECONOMIC AND ENVIRONMENTAL IMPACT STATEMENTS ON LEGISLATIVE BILLS
            • Subtitle 3 EXECUTIVE AND ADMINISTRATIVE DEPARTMENTS, OFFICERS AND EMPLOYEES
              • Chapter 14 General Provisions
                • Article 3 Salaries, Etc., of Officers and Employees in General
            • Chapter 14B ADMINISTRATIVE PRACTICE AND PROCEDURE
            • Chapter 14F OFFICE OF ADMINISTRATIVE LAW
            • Chapter 16A DEPARTMENT OF STATE
            • Chapter 17B DEPARTMENT OF LAW AND PUBLIC SAFETY GENERAL PROVISIONS
            • Chapter 18A DEPARTMENT OF THE TREASURY
            • Chapter 27B STATE DEPARTMENT OF TAXATION AND FINANCE
            • Chapter 27BB DIVISION OF LOCAL GOVERNMENT SERVICES
            • Chapter 27C DEPARTMENT OF ECONOMIC DEVELOPMENT
            • Chapter 27D DEPARTMENT OF COMMUNITY AFFAIRS LOCAL GOVERNMENT EDUCATION PROGRAM
            • Chapter 27H DEPARTMENT OF COMMERCE AND ECONOMIC DEVELOPMENT
            • Chapter 39 DEVELOPMENT SUBSIDIES
          • Title 54 TAXATION
            • Chapter 1 STATE TAX DEPARTMENT AND COMMISSIONER
            • Chapter 2 STATE BOARD OF TAX APPEALS
            • Chapter 4 ASSESSMENT AND COLLECTION OF TAXES
            • Chapter 10A CORPORATION BUSINESS TAX ACT (1945)
            • Chapter 10B FINANCIAL BUSINESS TAX LAW (1946) (Repealed)
            • Chapter 10D SAVINGS INSTITUTION TAX ACT (Repealed)
            • Chapter 10E INCOME TAX, CERTAIN CORPORATIONS (Repealed)
            • Chapter 11 TAX DELINQUENTS; VOIDING CHARTER.
            • Chapter 12 GENERAL PROVISIONS
            • Chapter 14 COLLECTION AND ENFORCEMENT
            • Chapter 15 REVIEW, CORRECTION AND REFUND
            • Chapter 16 MARINE INSURANCE COMPANIES
            • Chapter 17 FOREIGN INSURANCE COMPANIES GENERALLY
            • Chapter 18 FOREIGN FIRE INSURANCE COMPANIES
            • Chapter 18A TAXATION OF CORPORATIONS, INDIVIDUALS, PARTNERSHIPS AND UNINCORPORATED ASSOCIATIONS TRANSACTING INSURANCE BUSINESS
            • Chapter 32B SALES AND USE TAX ACT
            • Chapter 32G SALES AND USE TAX ON FUR CLOTHING.
            • Chapter 48 DEFINITIONS, APPLICATION AND CONSTRUCTION
            • Chapter 49 PROCEDURE
            • Chapter 50 ADMINISTRATION
            • Chapter 51A APPEALS TO THE TAX COURT
            • Chapter 52 CRIMINAL PENALTIES
            • Chapter 53 CLOSING AGREEMENTS AND COMPROMISES
          • Title 54A NEW JERSEY STATE GROSS INCOME TAX
            • Chapter 4 CREDITS AGAINST THE TAX
            • Chapter 5 GROSS INCOME
            • Chapter 7 WITHHOLDING OF TAX
            • Chapter 9 ADMINISTRATION OF TAX
          • Title 55 TENEMENT HOUSES AND PUBLIC HOUSING
            • Chapter 19 NEW JERSEY URBAN DEVELOPMENT CORPORATION
          • Title 58 WATERS AND WATER SUPPLY
            • Chapter 1B NEW JERSEY WATER SUPPLY AUTHORITY
            • Chapter 10B HAZARDOUS DISCHARGE SITE REMEDIATION
          • Title 59 CLAIMS AGAINST PUBLIC ENTITIES
            • Chapter 7 ADMINISTRATION OF TAX LAWS
        • Jersey City Code
          • Chapter 304 TAXATION
            • Article 1 PARKING TAX
        • Hotel Occupancy Tax Ordinance of the City of Newark
          • HOTEL OCCUPANCY TAX ORDINANCE OF THE CITY OF NEWARK
        • Newark Payroll Tax
          • Title 10 FINANCE AND TAXATION
            • Chapter 21 NEWARK PAYROLL TAX
        • Newark Parking Tax
          • Title 10 FINANCE AND TAXATION
            • Chapter 22 MOTOR VEHICLE PARKING TAX
        • P.L. 2013
          • P.L. 2013, c. 15
          • P.L. 2013, c. 60
      • Regulations
        • N.J. Admin. Code
          • Title 5 DEPARTMENT OF COMMUNITY AFFAIRS
            • Chapter 47 NEIGHBORHOOD REVITALIZATION STATE TAX CREDIT
              • Subchapter 1 General Provisions
              • Subchapter 2 Eligibility Of Business Entities For Tax Credit
              • Subchapter 3 Neighborhood Revitalization Plan
              • Subchapter 4 Projects
              • Subchapter 5 Criteria For Qualifying Projects
              • Subchapter 6 Submission Of Application By Business Entity; Issuance Of Certificates
              • Subchapter 7 Contracting; Monitoring
              • Subchapter 8 Clearinghouse; Pooling Of Funds By Department
              • Subchapter 9 Neighborhood Revitalization Non-Lapsing Trust Fund; Use Of Interest Proceeds
              • Subchapter 10 Task Force
          • Title 7 DEPARTMENT OF ENVIRONMENTAL PROTECTION
            • Chapter 14D DETERMINATION OF ENVIRONMENT BENEFIT OF THE REUSE OF FURTHER TREATED EFFLUENT IN INDUSTRIAL FACILITIES
              • Subchapter 1 General Provisions
              • Subchapter 2 Application Process
              • Subchapter 3 Requests For Adjudicatory Hearings
          • Title 12 DEPARTMENT OF LABOR
            • Chapter 235 RULES OF THE DIVISION OF WORKERS COMPENSATION
              • Subchapter 3 Formal Claims
          • Title 18 DEPARTMENT OF TREASURY—TAXATION
            • Chapter 1 ORGANIZATION OF THE DIVISION OF TAXATION
              • Subchapter 1 Organization Of The Division Of Taxation
              • Subchapter 2 Petitions For Rules; Rulemaking Notice
            • Chapter 2 GENERAL POLICIES AND PROCEDURES
              • Subchapter 1 Forms
              • Subchapter 2 Penalties And Interest
              • Subchapter 3 Requirements For Payment Of Taxes By Electronic Funds Transfer
              • Subchapter 4 Postmark Rule
              • Subchapter 5 Refunds
              • Subchapter 6 Confidentiality And Disclosure
              • Subchapter 7 Recordkeeping And Retention Requirements
              • Subchapter 8 Set-Off Of State Vendor Tax Debt
              • Subchapter 9 Sale Of Tax Indebtedness
              • Subchapter 10 Tax Clearance For Business Assistance And Incentives
            • Chapter 7 CORPORATION BUSINESS TAX ACT
              • Subchapter 1 Corporations Subject To Tax Under The Act
              • Subchapter 2 Nature Of Tax
              • Subchapter 3 Computation Of Tax
              • Subchapter 3A Urban Enterprise Zones Act
              • Subchapter 3B Film Tax Credits
              • Subchapter 4 Entire Net Worth
              • Subchapter 5 Entire Net Income; Definition, Components And Rules For Computing
              • Subchapter 7 Allocation
              • Subchapter 8 Business Allocation Factor
              • Subchapter 10 Section 8 Adjustments
              • Subchapter 11 Returns
              • Subchapter 12 Short Period Return
              • Subchapter 13 Assessment, Payments, Refunds, Lien
              • Subchapter 14 Penalties, Miscellaneous
              • Subchapter 15 [Renumbered as subchapter 18:7-3A]
              • Subchapter 16 International Banking Facilities
              • Subchapter 17 Partnerships
              • Subchapter 18 Alternative Minimum Assessment
              • Subchapter 19 Filing Fee Payments By Professional Corporations
              • Subchapter 20 Treatment Of S Corporations
            • Chapter 12A COUNTY BOARDS OF TAXATION
              • Subchapter 1 General Provisions
            • Chapter 14 SENIOR CITIZENS' DEDUCTION ACT
              • Subchapter 1 Definitions
              • Subchapter 2 Nature of and Qualifications for Deduction
              • Subchapter 3 Procedures for Approving and Denying Deductions
            • Chapter 15 FARMLAND ASSESSMENT ACT
              • Subchapter 1 Definitions
              • Subchapter 2 Application For Farmland Assessment
              • Subchapter 3 Proof To Support Application For Farmland Assessment
              • Subchapter 4 Value Of Land Qualifying For Farmland Assessment
              • Subchapter 5 Taxable Value Or Assessed Value Of Farmland
              • Subchapter 6 Actively Devoted To Agricultural Use Or Horticultural Use
              • Subchapter 7 Roll-Back Taxes
              • Subchapter 8 Change Of Use
              • Subchapter 9 Equalization–State School Aid And County Apportionment Purposes
              • Subchapter 10 Continuance Of Farmland Assessment
              • Subchapter 11 Separation Or Split-Off
              • Subchapter 12 Eminent Domain
              • Subchapter 13 Contiguous Land In More Than One Taxing District
              • Subchapter 14 State Farmland Evaluation Committee
            • Chapter 17 ASSESSOR QUALIFICATION LAW
              • Subchapter 1 Examinations
              • Subchapter 2 Certificate
              • Subchapter 3 Continuance In Office
              • Subchapter 4 Assessor Duties
            • Chapter 24 SALES AND USE TAX ACT
              • Subchapter 19 Sales Of Tangible Personal Property And Services Used On Farms
            • Chapter 31 OFFICE OF CRIMINAL INVESTIGATION.
              • Subchapter 1 Background Investigations; Training For Special Agents
            • Chapter 32 CONFERENCES AND APPEALS
              • Subchapter 1 Conferences And Appeals
            • Chapter 33 CLOSING AGREEMENTS AND COMPROMISES
              • Subchapter 1 Closing Agreements
              • Subchapter 2 Compromises
            • Chapter 35 NEW JERSEY GROSS INCOME TAX
              • Subchapter 4 Credits Against Tax
              • Subchapter 6 Extension Of Time To File; Return Requirements
              • Subchapter 10 Setoff Of Individual Liability
              • Subchapter 11 Filing Fee Payments By Partnerships
            • Chapter 36. SAVINGS INSTITUTION TAX ACT
            • Chapter 39 TAX AMNESTY—2009
              • Subchapter 1 Tax Amnesty
          • Title 19 OTHER AGENCIES
            • Subtitle I NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY
              • Chapter 31 Authority Assistance Programs
                • Subchapter 4 Economic Redevelopment and Growth Program
                • Subchapter 9 Urban Transit Hub Tax Credit Program
                • Subchapter 19 Angel Investor Tax Credit Program
            • Subtitle K CASINO CONTROL COMMISSION/CASINO REINVESTMENT DEVELOPMENT AUTHORITY
              • Chapter 54 Taxes
                • Subchapter 1 Gross Revenue Tax
      • Index
        • Income--Corporate
        • Insurance
        • General Administrative
        • Special Local
        • Limited Liability Companies
    • New Mexico
      • 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
          • ALTERNATIVE TAX BASES
          • MINIMUM TAX
          • 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 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 REPORT
          • 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
        • Income--Corporate
          • CORPORATION INCOME TAXES—FORMS
        • Corporate Reports
          • CORPORATE REPORT AND FEE—FORMS
      • Annotations
        • Income--Corporate
          • INTRODUCTION
          • FEDERAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
          • SUBTRACTIONS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Corporate Reports
          • ENTITIES REQUIRED TO MAKE CORPORATE REPORTS
          • FORM AND CONTENTS OF REPORT
          • REPORT AND PAYMENT
        • General Administrative
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Constitution of the State of N.M.
          • Article IV LEGISLATIVE DEPARTMENT
          • Article VIII TAXATION AND REVENUE
          • Article XI CORPORATIONS OTHER THAN MUNICIPAL
        • NMSA 1978
          • Chapter 3 MUNICIPALITIES
            • Article 18 POWERS OF MUNICIPALITIES
            • Article 31 REVENUE BONDS
            • Article 32 INDUSTRIAL REVENUE BONDS
          • Chapter 4 COUNTIES
            • Article 62 REVENUE BONDS
          • Chapter 6 PUBLIC FINANCES
            • Article 10 PUBLIC MONEY
            • Article 15A EDUCATION TECHNOLOGY EQUIPMENT
            • Article 21 FINANCE AUTHORITY
            • Article 25 STATEWIDE ECONOMIC DEVELOPMENT
          • Chapter 7 TAXATION
            • Article 1 ADMINISTRATION
            • Article 2 INCOME TAX GENERAL PROVISIONS
            • Article 2A CORPORATE INCOME AND FRANCHISE TAX
            • Article 2C TAX REFUND INTERCEPT PROGRAM
            • Article 2D VENTURE CAPITAL INVESTMENTS
            • Article 2E RURAL JOB TAX CREDITS
            • Article 2F FILM PRODUCTION TAX CREDIT
            • Article 2G NEW MEXICO FILMMAKER TAX CREDIT
            • Article 3 INCOME TAX WITHHOLDING
            • Article 3A OIL AND GAS PROCEEDS AND PASS-THROUGH ENTITY WITHHOLDING TAX ACT
            • Article 4 DIVISION OF INCOME FOR TAX PURPOSES
            • Article 5 MULTISTATE TAX COMPACT
            • Article 9 GROSS RECEIPTS AND COMPENSATING TAX
            • Article 9A INVESTMENT CREDIT
            • Article 9D CAPITAL EQUIPMENT TAX CREDIT
            • Article 9G OTHER TAX CREDITS
            • Article 9H RESEARCH AND DEVELOPMENT SMALL BUSINESS TAX CREDIT ACT
            • Article 16A SPECIAL FUELS SUPPLIER TAX
            • Article 19D MUNICIPAL LOCAL OPTION GROSS RECEIPTS TAXES
            • Article 38 ADMINISTRATION AND ENFORCEMENT OF PROPERTY TAXES
          • Chapter 9 EXECUTIVE DEPARTMENT
            • Article 11 TAXATION AND REVENUE DEPARTMENT
            • Article 15 ECONOMIC DEVELOPMENT DEPARTMENT
          • Chapter 10 PUBLIC OFFICERS AND EMPLOYEES
            • Article 11 RETIREMENT OF PUBLIC OFFICERS AND EMPLOYEES GENERALLY
            • Article 12B JUDICIAL RETIREMENT
            • Article 12C MAGISTRATE RETIREMENT
          • Chapter 12 MISCELLANEOUS PUBLIC AFFAIRS MATTERS
            • Article 8 ADMINISTRATIVE PROCEDURES ACT
          • Chapter 19 PUBLIC LANDS
            • Article 2 UNITED STATES LANDS
          • Chapter 22 PUBLIC SCHOOLS
            • Article 18B QUALIFIED SCHOOL BONDS
            • Article 28 SCHOOL BUS ADVERTISEMENTS
          • Chapter 38 TRIALS
            • Article 1 PROCESS
          • Chapter 39 JUDGMENTS, COSTS, APPEALS
            • Article 4A FOREIGN JUDGMENTS
          • Chapter 46 FIDUCIARIES AND TRUSTS
            • Article 3 TESTAMENTARY ADDITIONS TO TRUSTS
          • Chapter 48 LIENS AND MORTGAGES
            • Article 1 UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
          • Chapter 51 UNEMPLOYMENT COMPENSATION
            • Article 1 UNEMPLOYMENT COMPENSATION
          • Chapter 53 CORPORATIONS
            • Article 2 FEES AND MISCELLANEOUS CORPORATION LAW
            • Article 3 FRANCHISE TAX
            • Article 5 CORPORATE REPORTS
            • Article 7 BUSINESS DEVELOPMENT CORPORATION
            • Article 8 NONPROFIT CORPORATIONS
            • Article 19 LIMITED LIABILITY COMPANIES
            • Article 20 FOREIGN BUSINESS TRUST ADMINISTRATION
          • Chapter 54 PARTNERSHIPS
            • Article 1 UNIFORM PARTNERSHIPS
            • Article 1A UNIFORM PARTNERSHIPS
          • Chapter 58 FINANCIAL INSTITUTIONS AND REGULATIONS
            • Article 29 SMALL BUSINESS INVESTMENT
          • Chapter 59A INSURANCE
            • Article 5 AUTHORIZATION OF INSURERS AND GENERAL REQUIREMENTS
            • Article 6 FEES AND TAXES
            • Article 14 SURPLUS LINE INSURERS
            • Article 15 UNAUTHORIZED INSURERS
            • Article 54 COMPREHENSIVE HEALTH INSURANCE POOL
            • Article 55 RISK RETENTION AND PURCHASING GROUPS
          • Chapter 62 ELECTRIC, GAS AND WATER UTILITIES
            • Article 16A NEW MEXICO RENEWABLE ENERGY TRANSMISSION AUTHORITY ACT
          • Chapter 66 MOTOR VEHICLES
            • Article 1 GENERAL PROVISIONS
          • Chapter 71 ENERGY AND MINERALS
            • Article 6 SOLAR ENERGY DEVELOPMENT
          • Chapter 75 MISCELLANEOUS NATURAL RESOURCE MATTERS
            • Chapter 9 LAND CONSERVATION INCENTIVES
        • L. 2010
          • (L. 2010, c. 2, 2nd Sp. Sess.)
        • L. 2015
          • (L. 2015, c. 130)
          • (L. 2015, c. 143)
      • Regulations
        • N.M. Admin. Code
          • Title 3 TAXATION
            • Chapter 1 TAX ADMINISTRATION
              • Part 1 General Provisions.
              • Part 2 Promulgation of regulations
              • Part 3 Disclosure Of Taxpayer Information
              • Part 4 Filing
              • Part 5 Records
              • Part 6 Assessment
              • Part 7 Protest
              • Part 8 Hearings
              • Part 9 Refund
              • Part 10 Collections
              • Part 11 Penalties
              • Part 12 Miscellaneous Provisions
            • Chapter 3 PERSONAL INCOME TAXES
              • Part 1 General Provisions
              • Part 2 Withholding Wages And Unearned Income
              • Part 3 Imposition And Levy Of Tax
              • Part 4 Exemptions
              • Part 5 Oil And Gas Proceeds Withholding
              • Part 7 Individual Income Tax
              • Part 11 Tax Credit: Income Allocation And Apportionment
              • Part 12 Taxpayer Returns; Payment Of Tax
              • Part 13 Tax Rebates And Credits
              • Part 20 Rents And Royalties
            • Chapter 4 CORPORATE INCOME TAXES
              • Part 1 General Provisions
              • Part 3 Imposition And Levy Of Taxes
              • Part 5 [Corporate Franchise Tax]
              • Part 9 Payment of Tax
              • Part 10 Returns And Reporting Methods
              • Part 14 Tax Credits
              • Part 18 Application And Certification Process For The Administration Of The Water Conservation Tax Credit
              • Part 19 Certification For Tax Credit For Geothermal Ground-Coupled Heat Pumps.
              • Part 20 Certification For Tax Credit For Agricultural Biomass
            • Chapter 5 UNIFORM DIVISION OF INCOME FOR TAX PURPOSES
              • Part 1 General Provisions
              • Part 3 Allocation And Apportionment Of Income In General
              • Part 4 When Taxable In Another State
              • Part 5 Allocation Of Certain Nonbusiness Income
              • Part 10 Apportionment Of Business Income
              • Part 11 Property Factor For Apportionment Of Business Income
              • Part 12 Valuation Of Property For Inclusion In Property Factor
              • Part 13 Determination Of Average Value Of Property For Inclusion In Property Factor
              • Part 14 Payroll Factor For Apportionment Of Business Income
              • Part 15 Determination Of Compensation For Inclusion In Payroll Factor
              • Part 16 Sales Factor For Apportionment Of Business Income
              • Part 17 Determination Of Sales In This State Of Tangible Personal Property For Inclusion In Sales Factor
              • Part 18 Determination Of Sales In This State Of Other Than Tangible Personal Property For Inclusion In Sales Factor
              • Part 19 Equitable Adjustment Of Standard Allocation Or Apportionment
              • Part 21 Construction Of Act
            • Chapter 12 HIGHWAY USE TAXES AND FEES
              • Part 12 Weight Distance Tax Identification Permit
              • Part 13 Civil Penalties - Failure To Correctly Report
            • Chapter 13 BUSINESS TAX CREDITS
              • Part 3 Call Center Equipment Tax Credit
              • Part 4 Rural Job Tax Credit
              • Part 6 [Research and Development Small Business Tax Credit Act]
              • Part 7 Alternative Energy Product Manufacturers Tax Credit
              • Part 8 Other Tax Credits
              • Part 9 Film Production Tax Credit
              • Part 20 Land Conservation Incentives Tax Credit
            • Chapter 15 FRANCHISE TAXES
              • Part 100 State Franchise Taxes
            • Chapter 25 WORKERS' COMPENSATION FEE
      • Index
        • Income--Corporate
        • Corporate Reports
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • New York
      • Rates
      • Explanations
        • Charts and Calendars
          • CHART OF STATE TAX SYSTEM
          • TAX CALENDARS
          • LEGISLATION
          • ADMINISTRATIVE DEPARTMENTS
          • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
        • Franchise
          • 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
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO TAXABLE INCOME
          • SUBTRACTIONS
          • 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
          • TAX ON CAPITAL BASE
          • COMPUTATION OF MINIMUM TAXES
          • FIXED DOLLAR MINIMUM TAX
          • COMPUTATION OF ALTERNATIVE TAXES— SURTAXES OR SURCHARGES
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • MAILING RULES
          • TAXPAYER RIGHTS AND REMEDIES
          • TAX ON BANKS AND FINANCIAL INSTITUTIONS
          • FRANCHISE TAXES ON PUBLIC UTILITIES
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Limited Liability Partnerships
          • LIMITED LIABILITY PARTNERSHIPS —EDITORIAL EXPLANATION
        • Financial Institutions
          • FRANCHISE TAX ON BANKING CORPORATIONS
          • INTRODUCTION
          • BANKS AND FINANCIAL INSTITUTIONS LIABLE AND EXEMPT
          • CHANGE IN TAX CLASSIFICATION
          • TAXABLE YEARS OR PERIODS—ACCOUNTING METHODS
          • BASIS AND RATE OF TAX
          • ALTERNATIVE MINIMUM TAX
          • CREDITS AGAINST TAX
          • ALLOCATION
          • ESTIMATED TAX DECLARATION AND PAYMENTS
          • RETURNS AND PAYMENTS
          • ADMINISTRATION
        • Insurance
          • INSURANCE COMPANIES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
        • Special Local
          • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
        • New York City General Provisions
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
        • New York City General Corporation Tax
          • INTRODUCTION
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • NET INCOME BASED TAXES
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • ENTITIES EXEMPT OR EXCLUDED
          • BASIS OF TAX (NET INCOME)
          • ALTERNATIVE TAX BASES
          • MINIMUM TAXES
          • ACCOUNTING REQUIREMENTS
          • COMPUTATION OF TAXABLE INCOME
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • CHARACTERIZATION OF INCOME
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • TAX ON CAPITAL BASE
          • TAX ON INCOME-PLUS-COMPENSATION BASE
          • TAX ON MINIMUM BASE
          • TAX ON SUBSIDIARY CAPITAL BASE
          • RATE OF TAX
          • REPORTS AND PAYMENTS
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
          • CITY FINANCIAL CORPORATION TAX—INTRODUCTION
          • CITY FINANCIAL CORPORATION TAX—TAX YEARS—ACCOUNTING PERIODS AND METHODS
          • CITY FINANCIAL CORPORATION TAX—BASIS AND RATE OF TAX
          • CITY FINANCIAL CORPORATION TAX—ALLOCATION
          • CITY FINANCIAL CORPORATION TAX—RETURNS—ESTIMATED TAX DECLARATION
          • CITY FINANCIAL CORPORATION TAX—PENALTIES AND INTEREST
          • CITY FINANCIAL CORPORATION TAX—TAX COLLECTION ENFORCEMENT
        • New York City Unincorporated Business
          • CITY UNINCORPORATED BUSINESS TAX—INTRODUCTION
          • PERSONS TAXABLE
          • EXEMPTION
          • BASIS OF TAX
          • ALLOCATION OF INCOME
          • ACCOUNTING METHODS—TAXABLE YEARS
          • RATE OF TAX
          • CREDITS AGAINST TAX
          • RETURNS
          • DECLARATION AND PAYMENT OF ESTIMATED TAX
          • ASSESSMENT OF TAX
          • REVISION AND REVIEW
          • REFUND OR CREDIT
          • COLLECTION OF TAX
          • INTEREST AND PENALTIES
      • Forms Instructions
        • Franchise
          • FRANCHISE TAX ON BUSINESS CORPORATIONS—FORMS
          • FRANCHISE INCOME TAXES—E-FILE HANDBOOKS
        • Financial Institutions
          • FINANCIAL INSTITUTIONS TAXES
        • Insurance
          • FINANCIAL INSTITUTIONS AND INSURANCE COMPANIES—FORMS
        • General Administrative
          • GENERAL AND ADMINISTRATIVE PROVISIONS—FORMS
        • New York City General Provisions
          • N.Y. CITY GENERAL BUSINESS INCOME TAX FORMS
        • New York City General Corporation Tax
          • GENERAL CORPORATION TAX FORMS
        • New York City Unincorporated Business
          • UNINCORPORATED BUSINESS TAX (UBT) FORMS
      • Annotations
        • Franchise
          • 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
          • SURTAXES
          • ACCOUNTING REQUIREMENTS
          • COMPUTATION OF TAXABLE INCOME
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS.
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO TAXABLE INCOME
          • 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
          • TAX ON CAPITAL BASE
          • FIXED DOLLAR MINIMUM TAX
          • COMPUTATION OF ALTERNATIVE TAXES— SURTAXES OR SURCHARGES
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
          • FRANCHISE TAXES ON PUBLIC UTILITIES
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Financial Institutions
          • INTRODUCTION
          • BANKS AND FINANCIAL INSTITUTIONS LIABLE AND EXEMPT
          • BASIS AND RATE OF TAX
          • ALTERNATIVE MINIMUM TAX
          • CREDITS AGAINST TAX
          • ALLOCATION
          • ESTIMATED TAX DECLARATION AND PAYMENTS
          • RETURNS AND PAYMENTS
          • ADMINISTRATION
        • Insurance
          • INSURANCE COMPANIES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
        • Special Local
          • LOCAL TAXING POWERS—EDITORIAL EXPLANATION
        • New York City General Provisions
          • ADMINISTRATION OF TAXES
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
        • New York City General Corporation Tax
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • ENTITIES EXEMPT OR EXCLUDED
          • ALTERNATIVE TAX BASES
          • COMPUTATION OF TAXABLE INCOME
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • TAX ON CAPITAL BASE
          • REPORTS AND PAYMENTS
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
          • CITY FINANCIAL CORPORATION TAX—INTRODUCTION
          • CITY FINANCIAL CORPORATION TAX—BASIS AND RATE OF TAX
          • CITY FINANCIAL CORPORATION TAX—ALLOCATION
          • CITY FINANCIAL CORPORATION TAX—RETURNS—ESTIMATED TAX DECLARATION
        • New York City Unincorporated Business
          • PERSONS TAXABLE
          • EXEMPTION
          • BASIS OF TAX
          • ALLOCATION OF INCOME
          • RETURNS
          • ASSESSMENT OF TAX
          • INTEREST AND PENALTIES
      • Statutes
        • N.Y. Constitution
          • Article III LEGISLATURE
          • Article IV EXECUTIVE
          • Article V OFFICERS AND CIVIL DEPARTMENTS
          • Article VIII LOCAL FINANCES
          • Article XIII PUBLIC OFFICERS
          • Article XVI TAXATION
          • Article XIX AMENDMENTS TO CONSTITUTION
        • N.Y. Arts. & Cult. Aff. Law
          • Chapter 11-C ARTS AND CULTURAL AFFAIRS LAW
            • Title C TRANSACTIONS INVOLVING ARTISTS AND THEIR WORKS
              • Article 12 Artist-Art Merchant Relationships
        • N.Y. Banking Law
          • Article XI CREDIT UNIONS.
        • N.Y. Canal Law
          • Chapter 5 CANAL LAW
            • Article 4 CANAL CONTRACTS
        • N.Y. Civ. Prac. Law and Rules
          • Chapter 8 CIVIL PRACTICE LAW AND RULES
            • Article 2 LIMITATIONS OF TIME
            • Article 78 PROCEEDING AGAINST BODY OR OFFICES
        • N.Y. County Law
          • Chapter 11 COUNTY LAW
            • Article 6 ENHANCED EMERGENCY TELEPHONE SYSTEM SURCHARGE
            • Article 7 FINANCE
        • N.Y. Econ. Dev. Law
          • Chapter 15 ECONOMIC DEVELOPMENT LAW
            • Article 17 EXCELSIOR JOBS PROGRAM ACT
            • Article 18 ECONOMIC TRANSFORMATION AND FACILITY REDEVELOPMENT PROGRAM
            • Article 20 EMPIRE STATE JOBS RETENTION PROGRAM
            • Article 21 START-UP NY PROGRAM
            • Article 22 EMPLOYEE TRAINING INCENTIVE PROGRAM
        • N.Y. Exec. Law
          • Chapter 18 EXECUTIVE LAW
            • Article 6 DEPARTMENT OF STATE
            • Article 7 MISCELLANEOUS PROVISIONS
            • Article 8 DIVISION OF BUDGET
        • N.Y. Gen. Bus. Law
          • Chapter 20 OF THE CONSOLIDATED LAWS
            • Article 24-C TAX PREPARERS
        • N.Y. Gen. City Law
          • Chapter 21 GENERAL CITY LAW
            • Article 2-A POWER OF CITIES
        • N.Y. Gen. Mun. Law
          • Chapter 24 GENERAL MUNICIPAL LAW
            • Article 15-A MUNICIPAL URBAN RENEWAL AGENCIES, ORGANIZATION AND POWERS
            • Article 18-A INDUSTRIAL DEVELOPMENT
              • Title 1 Agencies, Organization And Powers
            • Article 18-B New York STATE EMPIRE ZONES
        • N.Y. High. Law
          • Chapter 25 HIGHWAY LAW
            • Article 3 STATE HIGHWAY LAW
        • N.Y. Ins. Law
          • Chapter 28 INSURANCE LAW
            • Article 11 LICENSING OF INSURERS.
            • Article 21 AGENTS, BROKERS, ADJUSTERS, CONSULTANTS AND INTERMEDIARIES
            • Article 59 RISK RETENTION GROUPS AND PURCHASING GROUPS
            • Article 62 NEW YORK INSURANCE EXCHANGE
            • Article 63 SPECIAL RISKS—FILING EXEMPTION
            • Article 67 NONPROFIT PROPERTY/CASUALTY INSURANCE COMPANIES
            • Article 70 CAPTIVE INSURANCE COMPANIES
            • Article 76 PROPERTY/CASUALTY SECURITY FUNDS
            • Article 77 THE LIFE INSURANCE COMPANY GUARANTY CORPORATION OF New York ACT
            • Article 91 TAXES AND FEES
        • N.Y. Lab. Law
          • Chapter 31 Of the Consolidated Laws
        • N.Y. Limited Liability Company Law
          • Chapter 34 LIMITED LIABILITY COMPANY LAW
            • Article 1 SHORT TITLE AND DEFINITIONS
            • Article 2 FORMATION
            • Article 3 SERVICE OF PROCESS
            • Article 4 MANAGEMENT BY MEMBERS OR MANAGERS
            • Article 5 CONTRIBUTIONS AND DISTRIBUTIONS
            • Article 6 MEMBERS AND MEMBERSHIP
            • Article 7 DISSOLUTION
            • Article 8 FOREIGN LIMITED LIABILITY COMPANIES
            • Article 10 MERGERS
            • Article 11 MISCELLANEOUS
            • Article 12 PROFESSIONAL SERVICE LIMITED LIABILITY COMPANIES
            • Article 13 FOREIGN PROFESSIONAL SERVICE LIMITED LIABILITY COMPANIES
            • Article 14 SAVINGS CLAUSES; EFFECTIVE DATES
        • N.Y. Mil. Law
          • Chapter 36 MILITARY LAW
            • Article 13 New York STATE SOLDIERS' AND SAILORS' CIVIL RELIEF ACT
        • N.Y. Partnership Law
          • Chapter 39 PARTNERSHIP LAW
            • Article 3 RELATIONS OF PARTNERS TO PERSONS DEALING WITH THE PARTNERSHIP
            • Article 8-A REVISED LIMITED PARTNERSHIP ACT
            • Article 8-B REGISTERED LIMITED LIABILITY PARTNERSHIPS
        • N.Y. Penal Law
          • Chapter 40 PENAL LAW
            • Part 2 SENTENCES
              • Title E Sentences
                • Article 55 Classification And Designation Of Offenses
            • Part 3 SPECIFIC OFFENSES
              • Title K Offenses Involving Fraud
                • Article 175 Offenses Involving False Written Statements
              • Title L Offenses Against Public Administration
                • Article 195 Official Misconduct And Obstruction Of Public Servants Generally
        • N.Y. Priv. Hous. Fin. Law
          • Chapter 44B PRIVATE HOUSING FINANCE LAW
            • Article 5 REDEVELOPMENT COMPANIES
        • N.Y. Public Authorities Law
          • Chapter 43-A PUBLIC AUTHORITIES LAW
            • Article 5 PUBLIC UTILITY AUTHORITIES
              • Title 3 Erie County Water Authority
              • Title 4 Suffolk County Water Authority
              • Title 5 Monroe County Water Authority
              • Title 11 Metropolitan Transportation Authority
            • Article 8 MISCELLANEOUS AUTHORITIES
              • Title 27-A Greater Rochester Sports Authority
              • Title 28-B Schenectady Metroplex Development Authority
              • Title 33 New York City Transitional Finance Authority
            • Article 10-A NEW YORK STATE SCIENCE AND TECHNOLOGY
              • Title 1 New York State Science And Technology Foundation
            • Article 10-D MISCELLANEOUS AUTHORITIES
              • Title 2 Buffalo Fiscal Stability Authority
        • N.Y. Pub. Serv. Law
          • Chapter 48 PUBLIC SERVICE LAW
            • Article 1 THE DEPARTMENT OF PUBLIC SERVICE
        • N.Y. Rac. Pari-Mut. Wag. & Breed. Law
          • Chapter 47-A RACING, PARI-MUTUEL WAGERING AND BREEDING LAW
            • Article 5 REGIONAL OFF-TRACK BETTING CORPORATIONS
        • N.Y. R.R. Law
          • Chapter 49 RAILROAD LAW
            • Article 2 ORGANIZATION, GENERAL POWERS AND LOCATION
            • Article 5 STREET SURFACE RAILROADS
            • Article 7 RAILROAD REDEVELOPMENT CORPORATIONS
        • N.Y. Real Prop. Tax Law
          • Chapter 50-A REAL PROPERTY TAX
            • Article 2 STATE BOARD
            • Article 5 ASSESSMENT PROCEDURE
              • Title 4 Miscellaneous Provisions
            • Article 8 COUNTY EQUALIZATION
              • Title 1 County Equalization
            • Article 9 LEVY AND COLLECTION OF TAXES
              • Title 3 Collection Of Taxes; Return Of Collecting Officer
            • Article 12 STATE EQUALIZATION
              • Title 1 State Equalization Rates
        • N.Y. State Adm. Proc. Act
          • Chapter 82 STATE ADMINISTRATIVE PROCEDURE ACT
            • Article 1 GENERAL PROVISIONS
            • Article 2 RULE MAKING
            • Article 3 ADJUDICATORY PROCEEDINGS
            • Article 4 LICENSES
            • Article 5 REPRESENTATION
        • N.Y. Surr. Ct. Proc. Act
          • Chapter 59-a SURROGATES'S COURT PROCEDURE ACT
            • Article 2 JURISDICTION AND POWER
        • N.Y. Tax Law
          • Chapter 60 TAX LAW
            • Article 1 SHORT TITLE; DEFINITIONS; MISCELLANEOUS
            • Article 8 DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
            • Article 9 CORPORATION TAX
            • Article 9-A FRANCHISE TAX ON BUSINESS CORPORATIONS
            • Article 9-B FRANCHISE TAX ON STATE BANKS, TRUST COMPANIES AND FINANCIAL CORPORATIONS AND TAX ON SAVINGS AND LOAN ASSOCIATIONS (REPEALED)
            • Article 9-C TAX ON NATIONAL BANKING ASSOCIATIONS AND CREDIT ASSOCIATIONS (REPEALED)
            • Article 10 TAXABLE TRANSFERS—RESIDENTS
            • Article 11 TAX ON MORTGAGES
            • Article 13 TAX ON UNRELATED BUSINESS INCOME
            • Article 13-A TAX ON PETROLEUM BUSINESSES
            • Article 22 PERSONAL INCOME TAX
              • Part III Nonresidents And Part-Year Residents
            • Article 23 METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
            • Article 25 RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
            • Article 27 CORPORATE TAX PROCEDURE AND ADMINISTRATION
            • Article 29 TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
              • Part IV Disposition Of Revenues
            • Article 31-A-1 TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF RED HOOK
            • Article 32 FRANCHISE TAX ON BANKING CORPORATIONS
            • Article 33 FRANCHISE TAX ON INSURANCE CORPORATIONS
            • Article 33-A TAX ON INDEPENDENTLY PROCURED INSURANCE
            • Article 33-B TAX ON REAL ESTATE TRANSFERS IN TOWNS
            • Article 34 -NEW YORK STATE LOTTERY FOR EDUCATION
            • Article 36 COMPLIANCE AND ENFORCEMENT INITIATIVES
            • Article 37 CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
              • Part II Tax Fraud Acts and Penalties
              • Part II Other Taxes
              • Part IV Miscellaneous Crimes
              • Part V Procedural Provisions
              • Part VI Seizures And Forfeitures
            • Article 40 DIVISION OF TAX APPEALS
            • Article 41 TAXPAYERS' BILL OF RIGHTS
              • Part I Taxpayers' Rights
              • Part II Liens And Levies
              • Part III Proceedings By Taxpayers
        • N.Y. Transportation Corporations
          • Chapter 63 TRANSPORTATION CORPORATIONS LAW
            • Article 1 SHORT TITLE; CLASSIFICATION; INCORPORATION; APPLICATION
            • Article 2 GAS AND ELECTRIC CORPORATIONS
            • Article 3 TELEGRAPH AND TELEPHONE CORPORATIONS
            • Article 4 WATER-WORKS CORPORATIONS
            • Article 8 FREIGHT TERMINAL CORPORATIONS
        • N.Y. Village Law
          • Chapter 64 VILLAGE LAW
            • Article 5 FINANCES
        • N.Y. Work. Comp. Law
          • Chapter 67 WORKERS' COMPENSATION
            • Article 8 ADMINISTRATION
            • Article 9 DISABILITY BENEFITS
        • L. 2001
          • L. 2001, c. 383, Pt. AA.)
        • L. 2011
          • L. 2011, 1st Ex. Sess., c. 56, Part G
        • NYC Administrative Code
          • Title 1 GENERAL PROVISIONS
            • Chapter 1 RULES OF CONSTITUTION
          • Title 11 TAXATION AND FINANCE
            • Chapter 1 DEPARTMENT OF FINANCE
            • Chapter 5 CITY UNINCORPORATED BUSINESS INCOME TAX
            • Chapter 6 CITY BUSINESS TAXES
              • Subchapter 1 General Provisions
              • Subchapter 2 General Corporation Tax
              • Subchapter 3 Financial Corporation Tax
              • Subchapter 3-A Corporate Tax Of 2015
              • Subchapter 4 Transportation Corporation Tax
              • Subchapter 5 Corporate Tax Procedure And Administration
            • Chapter 11 UTILITY TAX
            • Chapter 16 TAX ON CONTAINERS
            • Chapter 40 CRIMES AND OTHER OFFENSES: SEIZURES AND FORFEITURES
        • NYC Charter
          • Chapter 2 COUNCIL
          • Chapter 5 COMPTROLLER
          • Chapter 6 EXPENSE BUDGET
          • Chapter 7 TAX APPEALS
          • Chapter 45 CITY ADMINISTRATIVE PROCEDURE ACT
          • Chapter 49 OFFICERS AND EMPLOYEES
          • Chapter 51 TRANSITORY PROVISIONS
          • Chapter 52 GENERAL PROVISIONS
          • Chapter 58 DEPARTMENT OF FINANCE
      • Regulations
        • NYCRR
          • Title 5 DEPARTMENT OF ECONOMIC DEVELOPMENT
            • Chapter II ECONOMIC DEVELOPMENT ZONES.
              • Part 10 Definitions and Zone Designation Application Process.
              • Part 11 Certification of Business Enterprises.
              • Part 12 Record Keeping, Inspection and Audit.
              • Part 13 Procedures for Appealing a Denial of Certification Pursuant to Sections 11.5 and 11.8 of Part 11 of This Title and Revocation of Certification Pursuant to Sections 11.9(A) and 11.9(B) of Part 11 of This . . . . .
              • Part 14 Procedures for Appealing a Revocation of Certification Pursuant to Section 11.9(C) of Part 11 of This Title.
              • Part 15 Zone Capital Corporations.
              • Part 16 Zone Capital Credits.
            • Chapter XVII EMPIRE STATE FILM PRODUCTION TAX CREDIT PROGRAM
              • Part 170 Empire State Film Production Tax Credit Program
            • Chapter XVIII EMPIRE STATE COMMERCIAL PRODUCTION CREDIT PROGRAM
              • Part 180 Empire State Commercial Production Credit Program
            • Chapter XIX EXCELSIOR JOBS PROGRAM
              • Part 190 Purpose and Definitions
              • Part 191 Application and Review Process
              • Part 192 Claiming Credits
              • Part 193 Calculation of the Tax Credits
              • Part 194 Record Retention and Reporting Requirements
              • Part 195 Removal From Program
              • Part 196 Appeal Procedures
            • Chapter XX ECONOMIC TRANSFORMATION AND FACILITY REDEVELOPMENT PROGRAM
              • Part 200 Purpose and Definitions
              • Part 201 Application and Review Process
              • Part 202 Reporting requirements
              • Part 203 Removal from Program
              • Part 204 Appeal Procedures
            • Chapter XXI EMPIRE STATE JOBS RETENTION PROGRAM
              • Part 210 Purpose and Definitions
              • Part 211 Application and Review Process
              • Part 212 Claiming Credits
              • Part 213 Calculation of the Tax Credits
              • Part 214 Record Retention and Reporting Requirements
              • Part 215 Removal From Program
              • Part 216 Appeal Procedures
              • Part 220 SUNY Tax-Free Areas to Revitalize and Transform Upstate New York (START-UP NY) Program.
          • Title 6 DEPARTMENT OF ENVIRONMENTAL CONSERVATION
            • Chapter VII STATE AID
              • Subchapter B State Aid For Environmental Conservation Programs
                • Part 638 Green Building Tax Credit
          • Title 9 EXECUTIVE DEPARTMENT
            • Subtitle MM OFFICE OF HOMELAND SECURITY
              • Part 10000 Security Officer Training Tax Credit
          • Title 20 DEPARTMENT OF TAXATION AND FINANCE
            • Chapter I FRANCHISE AND CERTAIN BUSINESS TAXES
              • Subchapter A Business Corporation Franchise Tax
                • Part 1 Imposition of Tax
                • Part 2 Accounting Periods and Methods
                • Part 3 Methods of Computing Tax
                • Part 4 Allocation
                • Part 5 Credits Against Tax
                  • Subpart 5-1 (Repealed.)
                  • Subpart 5-2 Investment Tax Credit
                  • Subpart 5-3 Employment Incentive Tax Credit
                  • Subpart 5-4 Security Training Tax Credit
                  • Subpart 5-5 Security Training Tax Credit
                  • Subpart 5-7 Credit For the Special Additional Mortgage Recording Tax
                  • Subpart 5-8 Economic Development Zone Capital Tax Credit
                  • Subpart 5-9 Empire Zone Wage Tax Credit
                  • Subpart 5-10 Economic Development Zone Investment Tax Credit
                  • Subpart 5-11 Economic Development Zone Employment Incentive Tax Credit
                • Part 6 Reports
                • Part 7 Payment of Tax, Declaration and Payment of Estimated Tax, and Collection
                • Part 8 Assessment, Revision, Refund and Review
                • Part 9 (Repealed) Penalties and Forfeitures
                • Part 11 Miscellaneous
              • Subchapter B Franchise Tax On Banking Corporations
                • Part 16 Imposition of Tax
                • Part 17 Accounting Periods And Methods
                • Part 18 Computation of Tax
                • Part 19 Allocation
                • Part 20 Credits Against Tax
                • Part 21 Returns
                • Part 22 Payment Of Tax And Declaration And Payment Of Estimated Tax
                • Part 23 Temporary Metropolitan Commuter Transportation District Tax Surcharge on Banking Corporations
              • Subchapter C Franchise Taxes on Insurance Corporations
                • Part 31 Returns
                • Part 32 Credits
                • Part 33 Combined Returns
              • Subchapter D Corporate Tax Procedure and Administration
                • Part 39 Recordkeeping
              • Subchapter E Franchise Tax on Transportation and Transmission Corporations
                • Part 40 Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-A of The Tax Law
                • Part 41 Allocation of Gross Earnings by Telephone and Telegraph Corporations From Transmission Services
              • Subchapter F Tax On The Furnishing Of Utility Services
                • Part 44 Definition Of Utility
                • Part 45 Gross Income
                • Part 46 Gross Operating Income
                • Part 47 Records
              • Subchapter G Stock Transfer Tax
                • Part 51 Transfers
                • Part 52 Payment of Tax; Rebates
                • Part 53 Exemptions
                • Part 54 Exemption Certificates
                • Part 55 Registration of Nominees
                • Part 56 Cancelled Certificates
              • Subchapter H Alcoholic Beverage Tax
                • Part 60 Filing Requirements; Returns
                • Part 63 Refunds
                • Part 68 Special Rules for All Distributors of Liquors and All Transporters of Liquors
              • Subchapter I Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
                • Article 1 Cigarette Tax
                  • Part 75 Returns, Payments and Records to be Kept
              • Subchapter J Taxes on Admissions to Race Meetings and On Pari-Mutuel Wagering
                • Part 95 Computation of Tax
                • Part 96 Duties of Licensee
            • Chapter II INCOME TAXES AND ESTATE TAXES
              • Subchapter A New York State Personal Income Tax Under Article 22 Of The Tax Law
                • Article 1 General
                  • Part 106 Credits Against New York State Personal Income Tax
                • Article 3 Nonresidents
                  • Part 132 New York Adjusted Gross Income of a Nonresident Individual
                • Article 4 New York State Income Tax Returns and Payment of Income Tax
                  • Part 151 New York State Income Tax Returns and Liabilities
                  • Part 154 Change of Resident Status During Year
                  • Part 161 Change of Election
            • Chapter III FUEL AND CARRIER TAXES
              • Subchapter A Motor Fuel And Diesel Motor Fuel Tax
                • Article 1 Motor Fuel Tax
                  • Part 410 Introduction And Definitions
                • Article 2 Diesel Motor Fuel Tax
                  • Part 430 Returns Of Distributors Of Kero-Jet Fuel Only
            • Chapter V PUBLIC ACCESS TO RECORDS
              • Part 2370 Public Access To The Records Of The Department Of Taxation And Finance And The State Tax Commission
              • Part 2371 Access To and Correction or Amendment of Records of The Department of Taxation and Finance and The State Tax Commission Subject to The Personal Privacy Protection Law
            • Chapter VI COMMUNICATIONS OF THE DIVISION OF TAXATION OF THE DEPARTMENT OF TAXATION AND FINANCE
              • Part 2375 Communicating Tax Policy and Interpretations
              • Part 2376 Advisory Opinions of The Commissioner of Taxation and Finance
            • Chapter IX PROCEDURAL REGULATIONS
              • Part 2380 Wage reporting system
            • Chapter VIII REQUIREMENTS RELATING TO EDUCATION AID
              • Part 2385 Education Law Requirements
              • Part 2386 Temporary School District Address Review, Validation and Correction Process for Identified School Districts and Limited Review for Receiver Districts
            • Chapter IX PROCEDURAL REGULATIONS
              • Part 2390 Powers of Attorney
              • Part 2391 Service of Process
              • Part 2392 Reasonable Cause
              • Part 2393 Overpayment and Underpayment Rates of Interest
              • Part 2394 Prompt Hearing Procedure Regarding Predecision Warrants and Warrants Issued Pursuant to Jeopardy Assessments
              • Part 2395 Interest Rates Determined Under Section 924-A of The Real Property Tax Law
              • Part 2396 Electronic Filing and Funds Transfer Program for Certain Taxpayers Remitting Withholding Tax
              • Part 2397 Electronic Funds Transfer Program for Certain Taxpayers Remitting Taxes Under and Pursuant to The Authority of Articles 12-A, 13-A, 28 and 29 of The Tax Law
              • Part 2399 Mailing Rules and Legal Holidays
              • Part 2400 Action For Failure to Release a Lien
              • Part 2401 Postponement of Certain Deadlines for Taxpayers Affected by Declared Disasters
              • Part 2402 Taxpayer Record Retention Formats
              • Part 2500 New York Reportable Transactions
            • Chapter XI TAX APPEALS TRIBUNAL
              • Part 3000 Tax Appeals Tribunal Rules of Practice and Procedure
            • Chapter XII BUREAU OF CONCILIATION AND MEDIATION SERVICES
              • Part 4000 Procedural Rules
            • Chapter XIII COMPROMISES
              • Part 5000 Compromises Under Subdivision Eighteenth-A of Section 171 of The Tax Law
              • Part 5005 Compromises Under Subdivision Fifteenth of Section 171 of The Tax Law
            • Chapter XVI REAL PROPERTY TAX ADMINISTRATION
              • Part 8185 General Administration
                • Subpart 8185 Applicability
                • Subpart 8185-1 Definitions
                • Subpart 8185-2 Public Access to Records (Repealed)
                • Subpart 8185-3 Personal Records (Repealed)
                • Subpart 8185-4 Environmental Quality Review (Repealed)
                • Subpart 8185-5 Declaratory Rulings (Repealed)
                • Subpart 8185-6 Issuance of Certificates (Repealed)
              • Part 8186 State Equalization Rates, Ratios And Adjustments
                • Subpart 8186-1 General Provisions
                • Subpart 8186-2 State Equalization Rates
                • Subpart 8186-3 Special Equalization Rates and Changes in Level of Assessment for Assessments, Ceilings, Exemptions and Apportionment Purposes
                • Subpart 8186-4 County Equalization
                • Subpart 8186-5 Special Equalization Rates for Certain Parts of Cities and Towns
                • Subpart 8186-6 Special Equalization Rates for Certain School Districts
                • Subpart 8186-9 Adjusted Base Proportions for Special Assessing Units
                • Subpart 8186-10 Adjusted Base Proportions for Certain Approved Assessing Units
                • Subpart 8186-15 Complaint Review
                • Subpart 8186-24 1989 Market Value Survey Procedures
                • Subpart 8186-25 Market Value Update Survey Procedures Subsequent to the 1987 Survey
                • Subpart 8186-26 1992 Market Value Survey Procedures
              • Part 8187 Informational Hearings, Adjudicatory Proceedings And Review Proceedings
                • Subpart 8187-1 Adjudicatory Hearing Procedures
                • Subpart 8187-2 Review Of County Equalizations
                • Subpart 8187-3 Review of Local Disciplinary Actions (Repealed)
              • Part 8188 Minimum Qualification Standards, Training And Certification Of Local Assessment Administration Personnel
                • Subpart 8188-4 County Directors
                • Subpart 8188-6 Boards of Assessment Review
              • Part 8189 Preparation And Maintenance Of Tax Maps For Real Property Assessment And Taxation Administration
              • Part 8190 Assessment Rolls
                • Subpart 8190-1 Form and Preparation
              • Part 8191 Real Property Transfers
                • Subpart 8191-3 Residential Assessment Ratios
              • Part 8193 Assessor's Reports
                • Subpart 8193-3 Assessor's Report for Equalization Purposes and of Exempt Property for All Assessment Rolls Beginning With Those Filed in The Year 1984 (Repealed)
              • Part 8194 Agricultural Assessments
              • Part 8195 Advisory Appraisals
                • Subpart 8195-1 County Advisory Appraisals
                • Subpart 8195-2 State Advisory Appraisals
              • Part 8196 Assessment of Oil and Gas Economic Units
              • Part 8197 Special Franchise Assessment
                • Subpart 8197-2 Reports
                • Subpart 8197-5 Miscellaneous Provisions
              • Part 8199 Procedures For The Assessment Of Taxable State Lands
                • Subpart 8199-2 Acquisition and Disposition of State Lands
                • Subpart 8199-4 Assessment of Parcels of Taxable State Lands
                • Subpart 8199-5 Aggregate Additional Assessments
                • Subpart 8199-6 Supplemental and Transition Assessments
                • Subpart 8199-7 Approval and Certification of State Land Assessments
                • Subpart 8199-8 Conservation Easements
                • Subpart 8199-9 Assessment of Certain Parcels of State Land
              • Part 8200 Railroad Ceilings
                • Subpart 8200-1 General Provisions
                • Subpart 8200-2 Reports
        • RCNY
          • Title 19 DEPARTMENT OF FINANCE
            • Chapter 1 AMNESTY PROGRAM
            • Chapter 3 BANKING CORPORATIONS
            • Chapter 4 CIGARETTE TAX
            • Chapter 11 GENERAL CORPORATION TAX
            • Chapter 14 INDUSTRIAL AND COMMERCIAL INCENTIVE PROGRAM
            • Chapter 15 TREATMENT OF AN INTERNATIONAL BANKING FACILITY FOR PURPOSES OF THE FINANCIAL CORPORATION TAX
            • Chapter 16 LETTER RULINGS
            • Chapter 17 MAILING RULES FOR NEW YORK CITY INCOME AND EXCISE TAX
            • Chapter 21 PUBLICATION OF DECISIONS
            • Chapter 27 PRACTICE AND PROCEDURE
            • Chapter 28 UNINCORPORATED BUSINESS TAX
            • Chapter 30 RELOCATION AND EMPLOYMENT ASSISTANCE PROGRAM
            • Chapter 31 ADJUDICATIONS
            • Chapter 32 CLAIMS AGAINST FIRE INSURANCE PROCEEDS
            • Chapter 34 OFFERS–IN–COMPROMISE
            • Chapter 38 CONCILIATION BUREAU
            • Chapter 41 (Repealed eff. 10-6-01.) RULES RELATING TO THE BURMA CLASSIFICATION OF BANKS
            • Chapter 48 RULES RELATING TO THE BIOTECHNOLOGY CREDIT AGAINST UNINCORPORATED BUSINESS TAX AND GENERAL CORPORATION TAX
          • Title 20 TAX APPEALS TRIBUNAL
            • Chapter 1 PRACTICE AND PROCEDURE
          • Title 43 MAYOR
            • Chapter 7 NEW YORK CITY MADE IN NEW YORK FILM PRODUCTION TAX CREDIT PROGRAM
      • Index
        • Franchise
        • Financial Institutions
        • Insurance
        • General Administrative
        • Special Local
        • New York City General Corporation Tax
        • New York City Unincorporated Business
        • New York City General Provisions
        • Limited Liability Companies
    • North Carolina
      • 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
          • CAPITAL GAINS AND LOSSES—DEPRECIATION RECAPTURE
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO FEDERAL TAXABLE INCOME
          • SUBTRACTIONS FROM FEDERAL TAXABLE INCOME
          • 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
          • POST ALLOCATION/APPORTIONMENT ADJUSTMENTS
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WITHHOLDING
          • TAX COLLECTION
          • 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 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—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 INCOME TAXES—FORMS
      • Annotations
        • Income--Corporate
          • FEDERAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • ACCOUNTING REQUIREMENTS
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
          • CORPORATE TRANSACTIONS
          • CREDITS
          • 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
          • TAXPAYER RIGHTS AND REMEDIES
        • Franchise
          • INTRODUCTION
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABLE ENTITIES
          • BASIS OF FRANCHISE TAX
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Insurance
          • INSURANCE COMPANIES TAXES—EXPLANATION.—
        • General Administrative
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • N.C. Constitution
          • Article II LEGISLATIVE
          • Article V FINANCE
          • Article XIII CONVENTIONS; CONSTITUTIONAL AMENDMENT AND REVISION
        • N.C. Gen. Stat.
          • Chapter 7A JUDICIAL DEPARTMENT
            • Article 5 JURISDICTION
          • Chapter 53A BUSINESS DEVELOPMENT CORPORATIONS AND NORTH CAROLINA CAPITAL RESOURCE CORPORATIONS
            • Article 1 BUSINESS DEVELOPMENT CORPORATIONS
            • Article 3 NORTH CAROLINA ENTERPRISE CORPORATIONS
          • Chapter 54 COOPERATIVE ORGANIZATIONS
            • Article 14L TAXATION
            • Article 16 ORGANIZATION OF ASSOCIATIONS
            • Article 18 POWERS AND DUTIES
            • Article 19 PURPOSE AND ORGANIZATION
          • Chapter 55 NORTH CAROLINA BUSINESS CORPORATION ACT
            • Article 1 GENERAL PROVISIONS
          • Chapter 55A NORTH CAROLINA NONPROFIT CORPORATION ACT
          • Chapter 55B PROFESSIONAL CORPORATION ACT
          • Chapter 55D FILINGS, NAMES, AND REGISTERED AGENTS FOR CORPORATIONS, NONPROFIT CORPORATIONS, AND PARTNERSHIPS
          • Chapter 57C (REPEALED EFF. 1-1-2014) NORTH CAROLINA LIMITED LIABILITY COMPANY ACT
            • Article 1 GENERAL PROVISIONS
            • Article 2 PURPOSES, POWERS, FORMATION, ANNUAL REPORT, NAME, REGISTERED OFFICE, AND AGENT
            • Article 3 MEMBERSHIP AND MANAGEMENT
            • Article 4 FINANCE
            • Article 5 ASSIGNMENT OF MEMBERSHIP INTERESTS; WITHDRAWAL
            • Article 6 DISSOLUTION
            • Article 7 FOREIGN LIMITED LIABILITY COMPANIES
            • Article 8 DERIVATIVE ACTIONS
            • Article 9A CONVERSION AND MERGER
            • Article 10 MISCELLANEOUS
          • Chapter 57D (EFF. 1-1-2014.) NORTH CAROLINA LIMITED LIABILITY COMPANY ACT
            • Article 1 GENERAL PROVISIONS
            • Article 2 PURPOSES, POWERS, FORMATION, ANNUAL REPORT, NAME, REGISTERED OFFICE, AND AGENT.
            • Article 3 MEMBERSHIP AND MANAGEMENT.
            • Article 4 CONTRIBUTIONS AND DISTRIBUTIONS.
            • Article 5 TRANSFER OF OWNERSHIP INTERESTS; WITHDRAWAL.
            • Article 6 DISSOLUTION.
            • Article 7 FOREIGN LLCS.
            • Article 8 DERIVATIVE ACTIONS.
            • Article 9 CONVERSION AND MERGER.
            • Article 10 MISCELLANEOUS.
            • Article 11 TRANSITION PROVISIONS.
          • Chapter 58 INSURANCE
            • Article 6 LICENSE FEES AND TAXES
            • Article 10 MISCELLANEOUS INSURER FINANCIAL PROVISIONS
              • Part 9 Captive Insurance Companies
            • Article 16 FOREIGN OR ALIEN INSURANCE COMPANIES
            • Article 21 SURPLUS LINES ACT
            • Article 28 UNAUTHORIZED INSURERS
            • Article 48 POSTASSESSMENT INSURANCE GUARANTY ASSOCIATION
            • Article 62 LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
            • Article 65 HOSPITAL, MEDICAL AND DENTAL SERVICE CORPORATIONS
            • Article 84 LOCAL FIREFIGHTERS' RELIEF FUNDS
          • Chapter 59 PARTNERSHIP
            • Article 2 UNIFORM PARTNERSHIP ACT
            • Article 3A MISCELLANEOUS PROVISIONS
            • Article 3B REGISTERED LIMITED LIABILITY PARTNERSHIPS
            • Article 4A FOREIGN LIMITED LIABILITY PARTNERSHIPS
            • Article 5 REVISED LIMITED UNIFORM PARTNERSHIP ACT
          • Chapter 65 CEMETERIES
            • Article 4 TRUST FUNDS FOR THE CARE OF CEMEMTERIES
          • Chapter 75 MONOPOLIES, TRUSTS AND CONSUMER PROTECTION
            • Article 1 GENERAL PROVISIONS
          • Chapter 87 CONTRACTORS
            • Article 1 GENERAL CONTRACTORS
          • Chapter 96 EMPLOYMENT SECURITY
            • Article 2 UNEMPLOYMENT INSURANCE DIVISION
          • Chapter 97 WORKERS' COMPENSATION ACT
            • Article 1 WORKERS' COMPENSATION ACT
            • Article 4 NORTH CAROLINA SELF-INSURANCE SECURITY ASSOCIATION
          • Chapter 103 SUNDAYS, HOLIDAYS AND SPECIAL DAYS
          • Chapter 104G NORTH CAROLINA LOW-LEVEL RADIOACTIVE WASTE
          • Chapter 105 TAXATION
            • Article 1 SCHEDULE A—INHERITANCE TAX
            • Article 3 FRANCHISE TAX
            • Article 3A TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES
            • Article 3B BUSINESS TAX CREDITS
            • Article 3D HISTORIC REHABILITATION TAX CREDITS
            • Article 3E LOW-INCOME HOUSING TAX CREDITS.
            • Article 3F RESEARCH AND DEVELOPMENT
            • Article 3G TAX INCENTIVES FOR MAJOR COMPUTER MANUFACTURING FACILITIES
            • Article 3H MILL REHABILITATION TAX CREDIT
            • Article 3J TAX CREDITS FOR GROWING BUSINESSES
            • Article 3K TAX INCENTIVES FOR RAILROAD INTERMODAL FACILITITES
            • Article 4 INCOME TAX
            • Article 4A WITHHOLDING; ESTIMATED INCOME TAX FOR INDIVIDUALS
            • Article 4C FILING OF DECLARATIONS OF ESTIMATED INCOME TAX AND INSTALLMENT PAYMENTS OF ESTIMATED INCOME TAX BY CORPORATIONS
            • Article 5 SCHEDULE E. SALES AND USE TAX
            • Article 5G SOLID WASTE DISPOSAL TAX
            • Article 8B TAXES UPON INSURANCE COMPANIES
            • Article 8D SCHEDULE I—TAXATION OF SAVINGS AND LOAN ASSOCIATIONS
            • Article 9 GENERAL ADMINISTRATION; PENALTIES AND REMEDIES
            • Article 37 TAX RESEARCH
            • Article 38 EQUITABLE DISTRIBUTION BETWEEN LOCAL GOVERNMENTS.
          • Chapter 105A SETOFF DEBT COLLECTION ACT
            • Article 1 IN GENERAL
          • Chapter 120 GENERAL ASSEMBLY
            • Article 3A SESSIONS; ELECTRONIC VOTING
            • Article 6 ACTS, JOURNALS, AND REPORTS TO THE GENERAL ASSEMBLY
          • Chapter 135 RETIREMENT SYSTEM FOR TEACHERS AND STATE EMPLOYEES; SOCIAL SECURITY
            • Article 1 RETIREMENT SYSTEM FOR TEACHERS AND STATE EMPLOYEES
          • Chapter 140 STATE ART MUSEUM; SYMPHONY AND ART SOCIETIES
            • Article 2 NORTH CAROLINA SYMPHONY SOCIETY
          • Chapter 142 STATE DEBT
            • Article 1 GENERAL PROVISIONS
          • Chapter 143B EXECUTIVE ORGANIZATION ACT OF 1973
            • Article 1 GENERAL PROVISIONS
            • Article 4 DEPARTMENT OF REVENUE
            • Article 10 DEPARTMENT OF COMMERCE
          • Chapter 150B ADMINISTRATIVE PROCEDURE ACT
            • Article 3 ADMINISTRATIVE HEARINGS
            • Article 4 JUDICIAL REVIEW
          • Chapter 153A COUNTIES
            • Article 7 TAXATION
          • Chapter 159 LOCAL GOVERNMENT FINANCE
            • Article 5 REVENUE BONDS
          • Chapter 165 VETERANS
            • Article 7 MISCELLANEOUS PROVISIONS
        • L. 2010
          • (L. 2010, c. 31)
        • L. 2012
          • (L. 2012, c. 74)
        • L. 2014
          • (L. 2014, c. 3)
      • Regulations
        • N.C. Admin. Code
          • Title 17 DEPARTMENT OF REVENUE
            • Chapter 1 DEPARTMENTAL RULES
              • Subchapter 1A Organization Of The Department
              • Subchapter 1C General Administration
                • Section .0100 Definitions
                • Section .0200 Taxpayer Hearing Before The Secretary
                • Section .0300 General Administrative Forms
                • Section .0500 Form Of Payment
                • Section .0600 Substitute Forms
                • Section .0700 Electronic Filing Of Returns
            • Chapter 5 CORPORATE INCOME AND FRANCHISE TAX DIVISION
              • Subchapter 5B Franchise Tax
              • Subchapter 5C Corporate Income Tax
              • Subchapter 5D Declaration Of Income By Corporations
              • Subchapter 5E Insurance Premiums Tax and Regulatory Surcharge
              • Subchapter 5F Secretary's Authority To Adjust Net Income Or To Require A Combined Return
            • Chapter 6 INDIVIDUAL INCOME TAX DIVISION
              • Subchapter 6B Individual Income Tax
              • Subchapter 6C Witholding
              • Subchapter 6D Estimated Tax
            • Chapter 7 SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX
              • Subchapter 7B State Sales And Use Tax
      • Index
        • Income--Corporate
        • Franchise
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • North Dakota
      • 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
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
          • BASIS OF TAX
          • ALTERNATIVE TAX BASES
          • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
          • ACCOUNTING REQUIREMENTS
          • COMPUTATION OF TAXABLE INCOME
          • GAIN OR LOSS
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO TAXABLE INCOME
          • SUBTRACTIONS
          • CREDITS
          • 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.—
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • 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 COMPANY TAXES
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Forms Instructions
        • Income--Corporate
          • CORPORATION INCOME TAXES—FORMS
          • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
      • Annotations
        • Income--Corporate
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • COMPUTATION OF TAXABLE INCOME
          • SUBTRACTIONS
          • MULTISTATE TAX COMPACT
          • DOING BUSINESS OR NEXUS
          • METHODS OF APPORTIONMENT
          • UNITARY BUSINESSES
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • General Administrative
          • TAX COLLECTION ENFORCEMENT
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Constitution of N.D.
          • Article IV LEGISLATIVE BRANCH
          • Article VI JUDICIAL BRANCH
          • Article VII POLITICAL SUBDIVISIONS
          • Article X FINANCE AND PUBLIC DEBT
          • Article XII CORPORATIONS OTHER THAN MUNICIPAL
        • N.D. Cent. Code
          • Title 1 GENERAL PROVISIONS
            • Chapter 1-02 RULES OF INTERPRETATION
            • Chapter 1-08 MISCELLANEOUS
          • Title 6 BANKS AND BANKING
            • Chapter 6-06 CREDIT UNIONS
            • Chapter 6-08.3 RECIPROCAL INTERSTATE BANKING
            • Chapter 6-09 THE BANK OF NORTH DAKOTA
            • Chapter 6-09.10 ASSISTANCE FOR FINANCIALLY DISTRESSED FARMERS AND SMALL BUSINESS PERSONS
            • Chapter 6-12 HOUSING DEVELOPEMENT FUND
          • Title 7 BUILDING AND LOAN ASSOCIATIONS
            • Chapter 7-01 ORGANIZATION, QUALIFICATION, AND CONSOLIDATION
            • Chapter 7-07 FOREIGN CORPORATIONS AND ASSOCIATIONS
          • Title 10 CORPORATIONS
            • Chapter 10-15 CORPORATIVE ASSOCIATIONS
            • Chapter 10-24 NORTH DAKOTA NONPROFIT CORPORATION ACT—GENERAL PROVISIONS
            • Chapter 10-30.1 (REPEALED.) VENTURE CAPITAL CORPORATIONS
            • Chapter 10-30.2 (REPEALED.) MYRON G. NELSON FUND, INCORPORATED
            • Chapter 10-32 LIMITED LIABILITY COMPANY ACT
            • Chapter 10-33 NONPROFIT CORPORATIONS
          • Title 11 COUNTIES
            • Chapter 11-10 GENERAL PROVISIONS
            • Chapter 11-11 BOARD OF COUNTY COMMISSIONERS
            • Chapter 11-37 COMMERCE AUTHORITIES
          • Title 26.1 INSURANCE
            • Chapter 26.1-01 COMMISSIONER OF INSURANCE
            • Chapter 26.1-02 GENERAL PROVISIONS
            • Chapter 26.1-03 EXAMINATIONS REPORTS AND TAX
            • Chapter 26.1-05 ORGANIZATION AND OPERATION OF DOMESTIC COMPANIES
            • Chapter 26.1-08 COMPREHENSIVE HEALTH ASSOCIATION
            • Chapter 26.1-09 RECIPROCAL OR INTERINSURANCE EXCHANGES
            • Chapter 26.1-11 FOREIGN INSURANCE COMPANIES
            • Chapter 26.1-12 INCORPORATED MUTUAL INSURANCE COMPANIES
            • Chapter 26.1-14 MEDICAL MALPRACTICE INSURANCE
            • Chapter 26.1-15.1 FRATERNAL BENEFIT SOCIETIES
            • Chapter 26.1-17 NONPROFIT HEALTH SERVICE CORPORATIONS
            • Chapter 26.1-17.1 PREPAID LIMITED HEALTH SERVICE ORGANIZATIONS
            • Chapter 26.1-18.1 HEALTH MAINTENANCE ORGANIZATION
            • Chapter 26.1-31.2 REINSURANCE CREDIT
            • Chapter 26.1-38.1 LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
            • Chapter 26.1-42.1 INSURANCE GUARANTY ASSOCIATION
            • Chapter 26.1-44 SURPLUS LINE INSURANCE
            • Chapter 26.1-45 LONG-TERM CARE INSURANCE
            • Chapter 26.1-46 FORMATION AND OPERATION OF RISK RETENTION GROUPS AND PURCHASING GROUPS
            • Chapter 26.1-50 NORTH DAKOTA LOW-RISK INCENTIVE FUND
            • Chapter 26.1-55 UNCLAIMED LIFE INSURANCE BENEFITS
          • Title 28 JUDICIAL PROCEDURE, CIVIL
            • Chapter 28-32 ADMINISTRATIVE AGENCIES PRACTICE ACT
          • Title 31 JUDICIAL PROOF
            • Chapter 31-09 PUBLIC DOCUMENTS, RECORDS AND WRITINGS
          • Title 35 LIENS
            • Chapter 35-28 FEDERAL TAX LIEN REGISTRATION ACT (REPEALED)
            • Chapter 35-29 UNIFORM FEDERAL LIEN REGISTRATION ACT
          • Title 37 MILITARY
            • Chapter 37-26 OPERATION DESERT SHIELD AND STORM VETERANS' ADJUSTED COMPENSATION
          • Title 39 MOTOR VEHICLES
            • Chapter 39-29.1 LOW-SPEED VEHICLES
          • Title 40 MUNICIPAL GOVERNMENT
            • Chapter 40-05 POWERS OF MUNICIPALITIES
            • Chapter 40-05.1 HOME RULE IN CITIES
            • Chapter 40-57.1 TAX EXEMPTIONS FOR NEW AND EXPANDING BUSINESSES
            • Chapter 40-63 RENAISSANCE ZONES
          • Title 43 OCCUPATIONS AND PROFESSIONS
            • Chapter 43-02 ACCOUNTANTS
            • Chapter 43-07 CONTRACTORS
          • Title 45 PARTNERSHIPS
            • Chapter 45-10.1 (REPEALED.) UNIFORM LIMITED PARTNERSHIP
            • Chapter 45-10.2 UNIFORM LIMITED PARTNERSHIP ACT
            • Chapter 45-11 FICTITIOUS PARTNERSHIP NAME
            • Chapter 45-13 PARTNERSHIPS IN GENERAL
            • Chapter 45-15 RELATIONS OF PARTNERS TO PERSONS DEALING WITH PARTNERSHIP
            • Chapter 45-16 RELATIONS OF PARTNERS TO EACH OTHER AND TO PARTNERSHIP
            • Chapter 45-20 WINDING UP PARTNERSHIP BUSINESS
            • Chapter 45-22 LIMITED LIABILITY PARTNERSHIPS
            • Chapter 45-23 LIMITED LIABILITY LIMITED PARTNERSHIP
          • Title 50 PUBLIC WELFARE
            • Chapter 50-06 DEPARTMENT OF HUMAN SERVICES
          • Title 51 SALES AND EXCHANGES
            • Chapter 51-25 SALES AND EXCHANGES
          • Title 53 SPORTS AND AMUSEMENTS
            • Chapter 53-12.1 LOTTERY
          • Title 54 STATE GOVERNMENT
            • Chapter 54-03 LEGISLATIVE ASSEMBLY
            • Chapter 54-06 GENERAL PROVISIONS
            • Chapter 54-10 STATE AUDITOR
            • Chapter 54-52 PUBLIC EMPLOYEES RETIREMENT SYSTEM
            • Chapter 54-52.1 UNIFORM GROUP INSURANCE PROGRAM
          • Title 57 TAXATION
            • Chapter 57-01 TAX COMMISSIONER
            • Chapter 57-13 STATE BOARD OF EQUALIZATION
            • Chapter 57-15 TAX LEVIES AND LIMITATIONS
            • Chapter 57-20 PAYMENT AND COLLECTION OF TAXES
            • Chapter 57-33.2
            • Chapter 57-35 (REPEALED) TAXATION ON BANKS AND TRUST COMPANIES
            • Chapter 57-35.1 (REPEALED) TAXATION OF BUILDING AND LOAN ASSOCIATIONS
            • Chapter 57-35.2 (REPEALED) PRIVILEGE TAX ON BANKS, TRUST COMPANIES AND BUILDING AND LOAN ASSOCIATIONS
            • Chapter 57-35.3 FINANCIAL INSTITUTION TAXATION [REPEALED]
            • Chapter 57-38 INCOME TAX
            • Chapter 57-38.1 UNIFORM DIVISION OF INCOME TAX ACT
            • Chapter 57-38.3 SET OFF OF INCOME TAX REFUND
            • Chapter 57-38.4 WATER'S EDGE METHOD ELECTION
            • Chapter 57-38.5 SEED CAPITAL INVESTMENT TAX CREDIT
            • Chapter 57-39.2 SALES TAX
            • Chapter 57-40.2 USE TAX
            • Chapter 57-43.1 MOTOR VEHICLE FUELS AND IMPORTER FOR USE TAXES
            • Chapter 57-43.2 SPECIAL FUELS AND IMPORTER FOR USE TAXES
            • Chapter 57-45 MISCELLANEOUS PROVISIONS
            • Chapter 57-46 TAX CONCESSIONS APPLICABLE TO PERSONS IN ARMED FORCES
            • Chapter 57-47 COUNTY DEFICIENCY LEVY
            • Chapter 57-59 MULTISTATE TAX COMPACT
            • Chapter 57-63 PROVIDER ASSESSMENT FOR INTERMEDIATE CARE
        • L. 2013
          • L. 2013, HB1106 (c. 443)
          • L. 2013, HB1171 (c. 238)
          • L. 2013, HB1198 (c. 473)
          • L. 2013, SB2156 (c. 451)
          • L. 2013, SB2325 (c. 449)
      • Regulations
        • N.D. Admin. Code
          • Title 45 INSURANCE, COMMISSIONER OF
            • Article 45-03 REGULATION OF INSURANCE COMPANIES
              • Chapter 45-03-06 Premium Tax Payments - Estimates
              • Chapter 45-03-07.1 Credit For Reinsurance Model Regulation
          • Title 81 TAX COMMISSIONER
            • Article 81-01 GENERAL ADMINISTRATION
              • Chapter 81-01-01 Organization Of Department
              • Chapter 81-01-02 General Considerations
            • Article 81-01.1 PRACTICE AND PROCEDURE
              • Chapter 81-01.1-01 General Provisions
              • Chapter 81-01.1-02 Administrative Hearings
              • Chapter 81-01.1-03 Rules
              • Chapter 81-01.1-04 Model Recordkeeping And Retention Regulation
            • Article 81-03 INCOME TAXES AND PRIVILEGE TAXES BASED ON INCOME
              • Chapter 81-03-01.1 General Considerations
              • Chapter 81-03-02.1 Income Tax On Individuals, Estates, Trusts, And Fiduciaries
              • Chapter 81-03-02.2 Income Tax On Nonresident Individuals, Estates, Trusts, And Fiduciaries
              • Chapter 81-03-03.1 Income Tax Withholding
              • Code Title 81-03-03.2 New Jobs Credit From Withholding
              • Chapter 81-03-04 Estimated Tax
              • Chapter 81-03-05.1 Income Tax On Corporations
              • Chapter 81-03-05.2 Water's Edge Method
              • Chapter 81-03-05.3 Worldwide Method Of Reporting
              • Chapter 81-03-05.4 Federal Income Tax Deduction
              • Chapter 81-03-05.5 Deduction And Credit For Alternative Minimum Income Tax
              • Chapter 81-03-09 Division Of Income
              • Chapter 81-03-09.1 Division Of Income For Financial Institutions
              • Chapter 81-03-10 Voluntary Contributions
            • Article 81-08 COAL TAXES
              • Chapter 81-08-01 General Considerations
            • Article 81-09 OIL AND GAS PRODUCTION AND OIL EXTRACTION TAXES
              • Chapter 81-09-01 General Considerations
            • Article 81-10 BANKS, TRUST COMPANIES, AND SAVINGS AND LOAN ASSOCIATIONS
              • Chapter 81-10-01 General
            • Article 81-10.1 FINANCIAL INSTITUTIONS TAX
              • Chapter 81-10.1-01 General
      • Index
        • Income--Corporate
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • Ohio
      • Rates
      • Explanations
        • Charts and Calendars
          • CHART OF STATE TAX SYSTEM
          • TAX CALENDARS
          • LEGISLATION
          • ADMINISTRATIVE DEPARTMENTS
          • CHART OF STATE TAX TREATMENT OF INTERNET ACCESS CHARGES
        • Commercial Activity Tax
          • INTRODUCTION—COMMERCIAL ACTIVITY TAX (CAT)
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABLE GROSS RECEIPTS BASE
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • UNRELATED BUSINESS INCOME OF EXEMPT ORGANIZATIONS
          • BASIS OF TAX
          • MINIMUM TAXES
          • COMPARISON OF FEDERAL AND STATE TAX LAWS
          • ACCOUNTING REQUIREMENTS
          • GROSS RECEIPTS
          • SPECIFIC ITEMS OF GROSS RECEIPTS, EXCLUSIONS & DEDUCTIONS
          • CORPORATE & OTHER ENTITY TRANSACTIONS
          • EXEMPTION
          • CREDITS
          • DOING BUSINESS OR NEXUS
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • MAILING RULES
          • TAXPAYERS RIGHTS AND REMEDIES
        • Income--Corporate
          • INTRODUCTION —CORPORATE FRANCHISE TAX
          • ADMINISTRATION
          • FEDERAL LIMITATIONS
          • 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—NET INCOME BASE
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND 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 OF INCOME
          • DOING BUSINESS OR NEXUS
          • CHARACTERIZATION OF INCOME
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULA
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • COMPUTATION OF ALTERNATIVE TAXES—NET WORTH
          • FIXED DOLLAR MINIMUM TAX
          • COMPUTATION OF ALTERNATIVE TAXES—SURTAXES OR SURCHARGES
          • TRANSFER TAX—EXIT TAX
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WITHHOLDING.—
          • TAX COLLECTION
          • MAILING RULES.—
          • TAXPAYER RIGHTS AND REMEDIES
          • BANKING ORGANIZATION FRANCHISE TAXES
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Limited Liability Partnerships
          • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
        • Financial Institutions
          • FINANCIAL INSTITUTIONS—BANK TAX
        • Insurance
          • INSURANCE COMPANIES TAXES— EXPLANATION
        • General Administrative
          • GENERAL ADMINISTRATIVE PROVISIONS
          • RETURNS AND PAYMENTS
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
        • Special Local
          • MUNICIPAL INCOME TAXES
          • RESORT AREA GROSS RECEIPTS EXCISE TAX—EXPLANATION
      • Forms Instructions
        • Commercial Activity Tax
        • Income--Corporate
          • FRANCHISE TAX ON NET WORTH AND INCOME—FORMS
        • Special Local
          • SPECIAL LOCAL TAXES—FORMS
      • Annotations
        • Commercial Activity Tax
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABLE GROSS RECEIPTS BASE
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • ACCOUNTING REQUIREMENTS
          • GROSS RECEIPTS
          • SPECIFIC ITEMS OF GROSS RECEIPTS, EXCLUSIONS & DEDUCTIONS
          • DOING BUSINESS OR NEXUS
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYERS RIGHTS AND REMEDIES
        • Income--Corporate
          • INTRODUCTION —CORPORATE FRANCHISE TAX
          • FEDERAL LIMITATIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX (NET INCOME)
          • ACCOUNTING REQUIREMENTS
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS.—
          • CREDITS AND TAX INCENTIVES
          • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • DOING BUSINESS OR NEXUS
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULA
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • COMPUTATION OF ALTERNATIVE TAXES—NET WORTH
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WITHHOLDING.—
          • TAX COLLECTION
          • MAILING RULES.—
          • TAXPAYER RIGHTS AND REMEDIES
        • General Administrative
          • GENERAL ADMINISTRATIVE PROVISIONS
          • RETURNS AND PAYMENTS
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
        • Special Local
          • RESORT AREA GROSS RECEIPTS EXCISE TAX—EXPLANATION
      • Statutes
        • Constitution of Ohio
          • Article II LEGISLATIVE
          • Article III EXECUTIVE
          • Article VIII PUBLIC DEBT AND PUBLIC WORKS
          • Article XII FINANCE AND TAXATION
          • Article XIII CORPORATIONS
          • Article XVIII MUNICIPAL CORPORATIONS
        • Ohio Rev. Code Ann.
          • GENERAL PROVISIONS
            • Chapter 1 DEFINITIONS; RULES OF CONSTRUCTION
            • Chapter 7 PROCESS; PUBLICATION
            • Chapter 9 MISCELLANEOUS
          • Title 1 STATE GOVERNMENT
            • Chapter 109 ATTORNEY GENERAL
            • Chapter 111 SECRETARY OF STATE
            • Chapter 113 TREASURER OF STATE
            • Chapter 119 ADMINISTRATIVE PROCEDURE
            • Chapter 122 DEPARTMENT OF DEVELOPMENT
              • TAX CREDIT FOR DEVELOPMENT AND TECHNOLOGY TRANSFER COMPANY INVESTMENTS
              • JOB CREATION AND RETENTION
              • MINORITY BUSINESS DEVELOPMENT
            • Chapter 131 REVENUES AND FUNDS
            • Chapter 145 PUBLIC EMPLOYEES RETIREMENT SYSTEM
            • Chapter 149 DOCUMENTS, REPORTS, AND RECORDS
            • Chapter 150 OHIO-BASED VENTURE CAPITAL PROGRAM FUND
            • Chapter 166 ECONOMIC DEVELOPMENT PROGRAM
            • Chapter 187 JOBSOHIO
          • Title 3 COUNTIES
            • Chapter 304 ELECTRONIC RECORDS
            • Chapter 306 COUNTY TRANSIT SYSTEM; REGIONAL TRANSIT AUTHORITY; REGIONAL TRANSIT COMMISSION
            • Chapter 321 TREASURER
          • Title 5 TOWNSHIPS
            • Chapter 503 GENERAL PROVISIONS
          • Title 7 MUNICIPAL CORPORATIONS
            • Chapter 715 GENERAL POWERS
            • Chapter 718 MUNICIPAL INCOME TAXES
          • Title 9 AGRICULTURE—ANIMALS—FENCES
            • Chapter 901 DEPARTMENT OF AGRICULTURE
          • Title 11 BANKS—SAVINGS AND LOAN ASSOCIATIONS
            • Chapter 1101 BANKS—GENERAL PROVISIONS
            • Chapter 1151 SAVINGS AND LOAN ASSOCIATIONS—GENERALLY
          • Title 13 COMMERCIAL TRANSACTIONS
            • Chapter 1306 UNIFORM ELECTRONIC TRANSACTIONS ACT
            • Chapter 1313 VOLUNTARY ASSIGNMENTS
            • Chapter 1333 TRADE PRACTICES
          • Title 15 CONSERVATION OF NATURAL RESOURCES
            • Chapter 1551 ENERGY
            • Chapter 1555 COAL RESEARCH AND DEVELOPMENT
          • Title 17 CORPORATIONS—PARTNERSHIPS
            • Chapter 1701 GENERAL CORPORATION LAW
            • Chapter 1702 NONPROFIT CORPORATION LAW
            • Chapter 1703 FOREIGN CORPORATIONS
            • Chapter 1705 LIMITED LIABILITY COMPANIES
            • Chapter 1729 COOPERATIVES
            • Chapter 1733 CREDIT UNIONS
            • Chapter 1746 BUSINESS TRUSTS
            • Chapter 1775 UNIFORM PARTNERSHIP LAW.
            • Chapter 1776 UNIFORM PARTNERSHIP LAW (1997).
            • Chapter 1782 LIMITED PARTNERSHIPS
          • Title 23 COURTS—COMMON PLEAS
            • Chapter 2307 CIVIL ACTIONS
          • Title 27 COURTS—GENERAL PROVISIONS—SPECIAL REMEDIES
            • Chapter 2723 ENJOINING AND RECOVERING ILLEGAL TAXES AND ASSESSMENTS
          • Title 33 EDUCATION—LIBRARIES
            • Chapter 3317 FOUNDATION PROGRAM
          • Title 35 ELECTIONS
            • Chapter 3517 CAMPAIGNS; POLITICAL PARTIES
            • Chapter 3599 OFFENSES AND PENALTIES
          • Title 37 HEALTH—SAFETY—MORALS
            • Chapter 3737 FIRE MARSHALL; FIRE SAFETY; PETROLEUM UNDERGROUND STORAGE
            • Chapter 3770 STATE LOTTERY
          • Title 39 INSURANCE
            • Chapter 3901 SUPERINTENDENT OF INSURANCE
            • Chapter 3905 AGENTS
            • Chapter 3907 DOMESTIC LEGAL RESERVE LIFE INSURANCE COMPANIES
            • Chapter 3909 FOREIGN LIFE INSURANCE COMPANIES
            • Chapter 3919 MUTUAL PROTECTIVE INSURANCE UPON PERSONS
            • Chapter 3927 FOREIGN INSURANCE COMPANIES OTHER THAN LIFE
            • Chapter 3929 DOMESTIC AND FOREIGN INSURANCE COMPANIES OTHER THAN LIFE
            • Chapter 3931 RECIPROCAL OR INTERINSURANCE CONTRACTS
            • Chapter 3939 MUTUAL PROTECTIVE INSURANCE UPON PROPERTY
            • Chapter 3941 OPERATION OF MUTUAL INSURANCE COMPANIES
            • Chapter 3955 OHIO INSURANCE GUARANTY ASSOCIATION
            • Chapter 3956 LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
            • Chapter 3960 RISK RETENTION
            • 3964 CAPTIVE INSURANCE COMPANIES
          • Title 41 LABOR AND INDUSTRY
            • Chapter 4123 WORKER'S COMPENSATION
          • Title 45 MOTOR VEHICLES—AERONAUTICS— WATERCRAFT
            • Chapter 4513 TRAFFIC LAWS— EQUIPMENT; LOADS
          • Title 47 OCCUPATIONS—PROFESSIONS
            • Chapter 4729 PHARMACISTS; DANGEROUS DRUGS STATE BOARD OF PHARMACY
          • Title 53 REAL PROPERTY
            • Chapter 5301 CONVEYANCES; ENCUMBRANCES SOLAR ACCESS, CONSERVATION, AND AGRICULTURAL EASEMENTS
          • Title 55 ROADS—HIGHWAYS—BRIDGES
            • Chapter 5502 PUBLIC SAFETY DEPARTMENT
            • Chapter 5505 HIGHWAY PATROL RETIREMENT SYSTEM
          • Title 57 TAXATION
            • Chapter 5701 DEFINITIONS
            • Chapter 5703 DEPARTMENT OF TAXATION
            • Chapter 5705 TAX LEVY LAW
            • Chapter 5709 TAXABLE PROPERTY—EXEMPTIONS
            • Chapter 5715 BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
            • Chapter 5717 APPEALS
            • Chapter 5725 FINANCIAL INSTITUTIONS: DEALERS IN INTANGIBLES; INSURANCE COMPANIES
            • Chapter 5726 FINANCIAL INSTITUTIONS TAX.
            • Chapter 5727 PUBLIC UTILITIES
            • Chapter 5729 FOREIGN INSURANCE COMPANIES
            • Chapter 5733 CORPORATION FRANCHISE TAX
            • Chapter 5736 MOTOR FUEL RECEIPTS TAX
            • Chapter 5739 SALES TAX
            • Chapter 5741 USE TAX; STORAGE TAX
            • Chapter 5745 MUNICIPAL TAXATION OF ELECTRIC LIGHT COMPANY INCOME.
            • Chapter 5747 INCOME TAX
            • Chapter 5748 SCHOOL DISTRICT INCOME TAX
            • Chapter 5751 COMMERCIAL ACTIVITY TAX
            • Chapter 5753 CASINO TAX
          • Title 61 WATER SUPPLY—SANITATION—DITCHES
            • Chapter 6111 WATER POLLUTION CONTROL
        • Akron Income Tax Ordinance
          • Title 9 GENERAL PROVISIONS
            • Chapter 99 TAXATION
        • Cincinnati Municipal Code
          • Title III FINANCIAL, PERSONNEL, PROCUREMENT AND REAL PROPERTY PROCEDURES.
            • Chapter 311 CITY OF CINCINNATI INCOME TAX
        • Cleveland City Income Tax Ordinance
          • CLEVELAND CITY INCOME TAX ORDINANCE
        • Columbus City Income Tax Code
          • Title 3 FINANCE AND TAXATION CODE
            • Article IX Current Income Tax
              • Chapter 361 Income Tax
        • Dayton Income Tax Ordinance
          • Title III ADMINISTRATION
            • Chapter 36 FINANACE AND TAXATION
              • Division 7 Income Tax
        • Toledo Municipal Code
          • Part Nineteen TAXATION CODE
            • Chapter 1905 Income Tax.
        • Youngstown Income Tax Ordinance
          • Part One ADMINISTRATIVE CODE
            • Title NINE TAXATION
              • Chapter 181 Income Tax
        • L. 2009
          • (L. 2009, H1.)
        • L. 2012
          • (L. 2012, H510)
        • L. 2013
          • (L. 2013, H59)
        • L. 2014
          • (L. 2014, H483)
      • Regulations
        • Ohio Admin. Code
          • 113 TREASURER OF STATE
            • Chapter 4 EXCISE AND FRANCHISE TAX PAYMENTS
          • 122 DEVELOPMENT SERVICES AGENCY
            • Chapter 4 ECONOMIC DEVELOPMENT DIVISION
            • Chapter 7 TAX CREDIT AUTHORITY
            • Chapter 13 DEFINITIONS AND APPLICATION PROCEDURE
            • Chapter 16 ELIGIBILITY AND AMOUNT OF CREDIT; PENALTIES
            • Chapter 19 HISTORIC PRESERVATION TAX CREDIT PROGRAM
            • Chapter 21 MOTION PICTURE TAX CREDIT PROGRAM
            • Chapter 22 OHIO NEW MARKETS TAX CREDIT PROGRAM
            • Chapter 23 QUALIFIED ENERGY PROJECT TAX EXEMPTION
            • Chapter 24 INVESTOHIO PROGRAM
          • 5101 DEPARTMENT OF JOB AND FAMILY SERVICES
            • Chapter 10 OHIO TRAINING TAX CREDIT
            • Chapter 12 ENFORCEMENT OF SUPPORT ORDERS
          • 5703 DEPARTMENT OF TAXATION
            • Chapter 5703-1 GENERAL PROVISIONS
            • Chapter 5703-3 PROPERTY TAX
            • Chapter 5703-5 FRANCHISE TAX
            • Chapter 5703-7 INCOME TAX
            • Chapter 5703-13 HIGHWAY USE TAX
            • Chapter 5703-15 CIGARETTE TAX
            • Chapter 5703-27 MUNICIPAL INCOME TAX
            • Chapter 5703-29 COMMERCIAL ACTIVITY TAX
            • Chapter 5703-31 TAXPAYER PERSONAL INFORMATION
            • Chapter 5703-33 MISCELLANEOUS
            • Chapter 5703-37 PETROLEUM ACTIVITY TAX
          • 5717 BOARD OF TAX APPEALS
            • Chapter 5717-1 GENERAL PROVISIONS
        • Regional Income Tax Agency Rules and Regulations
          • Chapter 1:00 DEFINITIONS
          • Chapter 2:00 IMPOSITION OF INCOME TAX (RATE AND INCOME TAXABLE)
          • Chapter 3:00 DETERMINATION OF ALLOCATION OF TAX (METHOD OF DETERMINATION)
          • Chapter 4:00 EXEMPTIONS (SOURCES OF INCOMES NOT TAXED)
          • Chapter 5:00 RETURNS
          • Chapter 6:00 PAYMENT OF TAX
          • Chapter 7:00 TAXPAYER RELIEF
          • Chapter 8:00 INTEREST AND PENALTIES
          • Chapter 9:00 COLLECTION OF UNPAID TAXES AND REFUNDS OF PAYMENTS
          • Chapter 10:00 DISBURSEMENT OF RECEIPTS OF TAX COLLECTION
          • Chapter 11:00 DUTIES AND AUTHORITY OF THE ADMINISTRATOR
          • Chapter 12:00 BOARD OF REVIEW ESTABLISHED
      • Index
        • Commercial Activity Tax
        • Income--Corporate
        • Insurance
        • General Administrative
        • Special Local
        • Limited Liability Companies
    • Oklahoma
      • 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
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO FEDERAL 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
          • WAGE 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
        • Insurance
          • INSURANCE COMPANIES TAXES—EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION 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
        • Franchise
          • FRANCHISE TAX—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
          • ADDITIONS TO FEDERAL TAXABLE INCOME
          • 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
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
          • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Franchise
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABLE AND EXEMPT ENTITIES
          • BASIS OF FRANCHISE TAX
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • RETURNS AND PAYMENT
          • TAX COLLECTION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Okla. Constitution
          • Article I FEDERAL RELATIONS
          • Article II BILL OF RIGHTS
          • Article V LEGISLATIVE DEPARTMENT
          • Article VI EXECUTIVE DEPARTMENT GOVERNOR
          • Article IX CORPORATIONS
          • Article X REVENUE AND TAXATION
          • Article XII-A HOMESTEAD EXEMPTION FROM TAXATION
          • Article XIX INSURANCE
          • Article XXVIII ALCOHOLIC BEVERAGE LAWS AND ENFORCEMENT
        • Okla. Stat.
          • Title 11 CITIES AND TOWNS
            • Chapter 1 MUNICIPAL CODE
          • Title 12 CIVIL PROCEDURE
            • Chapter 24 INJUNCTION
          • Title 18 CORPORATIONS
            • Chapter 8 SAVINGS AND LOAN ASSOCIATIONS
            • Chapter 10 COOPERTIVE CORPORATIONS
            • Chapter 14 RELIGIOUS, CHARITABLE AND EDUCATIONAL CORPORATIONS
            • Chapter 18 PROFESSIONAL ENTITY ACT
            • Chapter 21 FARMING OR RANCHING BUSINESS CORPORATIONS
            • Chapter 22 OKLAHOMA GENERAL CORPORATION ACT
            • Chapter 32 OKLAHOMA LIMITED LIABILITY COMPANY ACT
          • Title 19 COUNTIES AND COUNTY OFFICERS
            • Chapter 14 COUNTY TREASURER
          • Title 27A ENVIRONMENT AND NATURAL RESOURCES
            • Chapter 2 OKLAHOMA ENVIRONMENTAL QUALITY CODE
          • Title 31 HOMESTEAD AND EXEMPTIONS
          • Title 36 INSURANCE
            • Chapter 1 INSURANCE CODE
            • Chapter 2 MISCELLANEOUS PROVISIONS
          • Title 44 MILITIA
            • Chapter 4 MISCELLANEOUS PROVISIONS
          • Title 52 OIL AND GAS
            • Chapter 3 CONSERVATION OF OIL AND GAS
          • Title 54 PARTNERSHIP
            • Chapter 1 OKLAHOMA REVISED UNIFORM PARTNERSHIP ACT
            • Chapter 7 OKLAHOMA LIMITED LIABILITY PARTNERSHIP ACT [REPEALED]
          • Title 62 PUBLIC FINANCE
            • Chapter 1 STATE FISCAL AFFAIRS
              • Oklahoma State Finance Act
              • Budget Law Of 1947
              • Rural Economic Development Loan Act
              • Institutional Revolving Funds
              • Protest Fund
            • Chapter 2 SUBDIVISIONS OF STATE
            • Chapter 5A OKLAHOMA ENTERPRISE ZONE ACT
            • Chapter 9 DEVELOPMENT INCENTIVES
              • Local Development Act
          • Title 63 PUBLIC HEALTH AND SAFETY
            • Chapter 1 OKLAHOMA PUBLIC HEALTH CODE
            • Chapter 28 (REPEALED EFF. 5-26-06.) CIVIL DEFENSE SHELTER INCENTIVE ACT
            • Chapter 54A MEDICAL SAVINGS ACCOUNT ACT
            • Chapter 58 EMERGENCY TELEPHONE SERVICES
          • Title 68 REVENUE AND TAXATION
            • Chapter 1 TAX CODES
              • Article 1 Oklahoma Tax Commission
              • Article 2 Uniform Tax Procedure
              • Article 12 Franchise Tax Code
              • Article 13 Sales Tax Code
              • Article 17 Nonresident Contractors And Subcontractors
              • Article 23 Income Tax
              • Article 27 Municipal Taxation
              • Article 34 Uniform Federal Lien Registration Act
              • Article 35 Oklahoma Federal Facilities Development Act
              • Article 36 Oklahoma Quality Jobs Program Act
              • Article 37 Saving Quality Jobs Act
              • Article 38 Former Military Facility Development Act
              • Article 39 Small Employer Quality Jobs Incentive Act
              • Article 39A 21st Century Quality Jobs Incentive Act
              • Article 40 Funds Available for Appropriation
              • Article 41 Oklahoma Specialized Quality Investment Act
              • Article 42 Oklahoma Quality Investment Act
              • Article 50 Property Tax Relief
              • Article 50A Sales Tax Relief Act
              • Article 61 Workers' Compensation Assessment Rebate Fund-Assessments-Rebates
            • Chapter 2 MISCELLANEOUS TAX PROVISIONS
          • Title 69 ROADS, BRIDGES AND FERRIES
            • Chapter 1 OKLAHOMA HIGHWAY CODE OF 1968
          • Title 70 SCHOOLS
            • Chapter 1 SCHOOL CODE OF 1971
            • Chapter 50 INSTITUTIONS OF HIGHER LEARNING
          • Title 72 SOLDIERS AND SAILORS
            • Chapter 2 COMMISSIONS AND HOSPITALS
              • War Veterans Commission And Department Of Veterans Affairs
              • War Veterans Commission Of Oklahoma—Revolving Fund
          • Title 73 STATE CAPITAL AND CAPITOL BUILDING
            • Chapter 6 OKLAHOMA CAPITOL IMPROVEMENT AUTHORITY
              • General Provisions
          • Title 74 STATE GOVERNMENT
            • Chapter 29 OKLAHOMA PUBLIC EMPLOYEES RETIREMENT SYSTEM
            • Chapter 49 MISCELLANEOUS PROVISIONS
            • Chapter 62 ETHICS COMMISSION ACT
            • Chapter 70 COMMERCE AND ECONOMIC DEVELOPMENT
          • Title 82 WATERS AND WATER RIGHTS
            • Chapter 18 RURAL WATER, SEWER, GAS AND SOLID WASTE MANAGEMENT DISTRICTS ACT.
        • Oklahoma City Code
          • Chapter 52 TAXATION
            • Article II SALES TAX CODE
          • Article VI USE TAX
      • Regulations
        • Okla. Admin. Code
          • Title 150 OKLAHOMA DEPARTMENT OF COMMERCE
            • Chapter 105 Oklahoma Local Development and Enterprise Zone Incentive Leverage Act
          • Title 710 OKLAHOMA TAX COMMISSION
            • Chapter 1 ADMINISTRATIVE OPERATIONS
              • Subchapter 1 General Provisions
              • Subchapter 3 Public Policy
                • Part 1 General Provisions
                • Part 3 Taxpayer Identification
                • Part 5 Filing And Mailing Of Documents
                • Part 7 Taxpayer Payments
                • Part 9 Execution Of Tax Warrants
                • Part 11 Public Records
                • Part 13 Other Policy Provisions
              • Subchapter 5 Practice And Procedure
                • Part 1 General Provisions
                • Part 3 Description Of Administrative Review And Hearings
                • Part 5 Administrative Proceedings Related To Tax Protests
                • Part 7 Abatement Of Erroneous Tax Assessment
                • Part 8 Settlement Of Tax Liability
                • Part 9 Permits And Licenses
                • Part 10 Business Compliance Proceedings
                • Part 11 Disqualification Of Persons Representing Taxpayers Before The Oklahoma Tax Commission
              • Subchapter 8 Tax Amnesty Program (EXPIRED)
              • Subchapter 9 Oklahoma Voluntary Compliance Initiative
            • Chapter 10 AD VALOREM TAX
              • Subchapter 7 Manufacturing Facilities
            • Chapter 22 BOATS AND MOTORS
              • Subchapter 7 Titles.
            • Chapter 23 CHARITY GAMES
            • Chapter 40 FRANCHISE TAX
            • Chapter 50 INCOME
              • Subchapter 1 General Provisions
              • Subchapter 3 Returns And Reports
                • Part 1 General Information
                • Part 3 Liability; Penalties
                • Part 5 Filing Status; Elections; Accounting Periods And Methods
                • Part 7 Other Required Reporting
                • Part 9 “Innocent Spouse” Relief Procedure
              • Subchapter 5 Audit And Assessment
                • Part 1 Audits
                • Part 3 Assessments
              • Subchapter 7 Remittances
              • Subchapter 9 Refunds
              • Subchapter 11 Intercept Of Refunds
              • Subchapter 12 Treasury Offset Program
              • Subchapter 13 Estimated Tax
              • Subchapter 15 Oklahoma Taxable Income
                • Part 1 General Provisions
                • Part 3 Exemptions
                • Part 5 Other Adjustments To Income
                • Part 7 Credits Against Tax
              • Subchapter 17 Oklahoma Taxable Income For Corporations
                • Part 1 General Provisions
                • Part 3 Consolidated Returns
                • Part 5 Determination Of Taxable Corporate Income
                • Part 7 Apportionment And Allocation Of Corporate Income And Expense
              • Subchapter 19 Oklahoma Taxable Income For Partnerships
              • Subchapter 20 Limited Liability Companies
              • Subchapter 21 Oklahoma Taxable Income For Subchapter "S" Corporations
              • Subchapter 23 Fiduciary Reporting
              • Subchapter 25 Bankruptcy
              • Subchapter 27 Banks And Credit Unions
            • Chapter 60 MOTOR VEHICLES
              • Subchapter 5 Motor Vehicle Titles
                • Part 11 Liens
              • Subchapter 9 Motor Vehicle License Agents/Agencies
                • Part 5 Specific Recordkeeping Duties
            • Chapter 65 SALES/USE TAX
              • Subchapter 13 Sales And Use Tax Exemptions
                • Part 23 Gas And Electricity
                • Part 29 Manufacturing
                • Part 31 Medicine, Medical Appliances, And Health Care Entities And Activities
                • Part 35 Newspapers; Periodicals; Media
                • Part 43 Social, Charitable, And Civic Organizations And Activities
                • Part 65 Web Portals
              • Subchapter 15 Interstate Commerce
            • Chapter 85 VARIOUS TAX INCENTIVES
              • Subchapter 1 Oklahoma Quality Jobs Program
              • Subchapter 3 Saving Quality Jobs Program
                • Part 1 General Provisions
                • Part 3 Premium Payment Program
                • Part 5 High Impact Projects
              • Subchapter 5 Small Employer Quality Jobs Program
              • Subchapter 7 Oklahoma Film Enhancement Rebate Program
              • Subchapter 11 21st Century Quality Jobs Program.
            • Chapter 90 WITHHOLDING
              • Subchapter 1 General Provisions
              • Subchapter 3 Returns And Payments
              • Subchapter 5 Liability And Penalties
              • Subchapter 7 Audit
            • Chapter 95 MISCELLANEOUS AREAS OF REGULATORY AND ADMINISTRATIVE AUTHORITY
              • Subchapter 13 OUT-OF-STATE ATTORNEY REGISTRATION (Revoked)
              • Subchapter 19 Business Activity Tax
      • Index
        • Income--Corporate
        • Franchise
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • Oregon
      • 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
          • ALTERNATIVE TAX BASIS
          • 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 FEDERAL 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 BUSINESS
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • 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
        • Special Local
          • MASS TRANSIT DISTRICTS ENABLING ACT
          • METROPOLITAN SERVICE DISTRICTS ENABLING ACT
          • TRI-COUNTY PAYROLL EXCISE TAX
          • SURFACE MINING FEE
          • TRI-MET SELF-EMPLOYMENT TAX
          • MULTNOMAH COUNTY BUSINESS INCOME TAX
          • PORTLAND CITY LICENSE FEE
      • Forms Instructions
        • Income--Corporate
          • CORPORATION EXCISE TAX AND INCOME TAXES—FORMS
          • CORPORATE EXCISE TAX & 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
          • ADDITIONS TO FEDERAL TAXABLE INCOME
          • SUBTRACTIONS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • DOING BUSINESS OR NEXUS
          • CHARACTERIZATION OF INCOME
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESS
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • 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
          • MASS TRANSIT DISTRICTS ENABLING ACT
          • TRI-COUNTY PAYROLL EXCISE TAX
          • SURFACE MINING FEE
          • TRI-MET SELF-EMPLOYMENT TAX
          • MULTNOMAH COUNTY BUSINESS INCOME TAX
          • PORTLAND CITY LICENSE FEE
      • Statutes
        • Constitution of Or.
          • Article I BILL OF RIGHTS
          • Article IV LEGISLATIVE DEPARTMENT
          • Article V EXECUTIVE DEPARTMENT
          • Article IX FINANCE
          • Article XI CORPORATIONS AND INTERNAL IMPROVEMENTS
          • Article XI-E STATE REFORESTATION
          • Article XI-J SMALL SCALE LOCAL ENERGY LOANS
        • Or. Rev. Stat.
          • Title 2 PROCEDURE IN CIVIL PROCEEDINGS
            • Chapter 12 LIMITATIONS OF ACTIONS AND SUITS
              • General Provisions
            • Chapter 18 JUDGMENTS
              • Writs of Garnishment
                • (Definitions)
          • Title 7 CORPORATIONS AND PARTNERSHIPS
            • Chapter 56 DUTIES OF SECRETARY OF STATE
            • Chapter 60 PRIVATE CORPORATIONS
              • Conversion, Merger and Share Exchange
            • Chapter 63 LIMITED LIABILITY COMPANIES
              • General Provisions
                • (Definitions)
                • (Filing Documents)
                • (Secretary of State)
                • (Notice)
              • Organization
              • Purposes and Powers
              • Name
              • Office and Agent
              • Management and Management Rights of Members
              • Finances
              • Distributions and Withdrawal
              • Membership Interest
              • Amendment of Articles of Organization and Operating Agreement
              • Conversions and Mergers
              • Dissolution
                • (In General)
                • (Administrative Dissolution)
                • (Judicial Dissolution)
                • (Disposition of Assets)
              • Foreign Limited Liability Companies
                • (Authority to Transact Business)
                • (Withdrawal)
                • (Revocation of Authority)
              • Records and Reports
                • (Records)
                • (Reports)
              • Derivative Proceedings
              • Miscellaneous
              • Penalty
            • Chapter 68 UNIFORM PARTNERSHIP LAW.
          • Title 10 PROPERTY RIGHTS AND TRANSACTIONS
            • Chapter 92 SUBDIVISIONS AND PARTITIONS
              • Approval of Plats and Plans
          • Title 11 DOMESTIC RELATIONS
            • Chapter 108 HUSBAND AND WIFE RELATIONSHIP; PROPERTY RIGHTS; FAMILY VIOLENCE; PREMARITAL AGREEMENTS
              • Community Property
          • Title 13 PROTECTIVE PROCEEDINGS; POWERS OF ATTORNEY; TRUSTS
            • Chapter 128 TRUSTS; CHARITABLE ACTIVITIES
              • Business Trusts
          • Title 17 STATE LEGISLATIVE DEPARTMENT AND LAWS
            • Chapter 171 STATE LEGISLATURE
              • General Provisions
                • (Effective Date)
            • Chapter 174 CONSTRUCTION OF STATUTES; GENERAL DEFINITIONS
              • Miscellaneous
          • Title 18 EXECUTIVE BRANCH; ORGANIZATION
            • Chapter 184 ADMINISTRATIVE SERVICES AND TRANSPORTATION DEPARTMENTS
              • Oregon Department of Administrative Services
                • (Grant Agreements for Baseball Tax Revenues)
          • Title 20 COUNTIES AND COUNTY OFFICERS
            • Chapter 203 COUNTY GOVERNING BODIES; COUNTY HOME RULE
              • General Provisions
            • Chapter 204 COUNTY OFFICERS
              • Election of County Officers; County Judge Pro Tem
          • Title 21 CITIES
            • Chapter 223 LOCAL IMPROVEMENTS AND WORKS GENERALLY
              • Economic Improvement Districts
          • Title 24 PUBLIC ORGANIZATIONS FOR COMMUNITY SERVICE
            • Chapter 267 MASS TRANSIT DISTRICTS; TRANSPORTATION DISTRICTS
              • Mass Transit Districts
                • (Generally)
                • (Formation)
                • (Board)
                • (Powers)
                • (Withdrawal)
                • (Finances)
              • Transportation Districts
                • (Generally)
                • (Formation)
                • (Finances)
            • Chapter 268 METROPOLITAN SERVICE DISTRICT
              • General Provisions
              • Finances
          • Title 26A ECONOMIC DEVELOPMENT
            • Chapter 284 ORGANIZATIONS FOR ECONOMIC DEVELOPMENT
              • Oregon Film and Video Office
            • Chapter 285B ECONOMIC DEVELOPMENT II
              • Business Development Projects
              • Entrepreneurial Development
            • Chapter 285C ECONOMIC DEVELOPMENT III
              • Reservation Enterprise Zones
              • Business Development Income Tax Exemption
              • Strategic Investment Program
                • (Strategic Investment Zones)
              • Oregon Low Income Community Jobs Initiative
          • Title 27 PUBLIC BORROWING
            • Chapter 287A LOCAL GOVERNMENT BORROWING
              • Proceeds of an issue of general obligations bonds
          • Title 28 PUBLIC FINANCIAL ADMINISTRATION
            • Chapter 291 STATE FINANCIAL ADMINISTRATION
              • Estimates of State Revenues
              • Procedure for Determining Whether State Property Tax Levy Necessary
            • Chapter 293 ADMINISTRATION OF PUBLIC FUNDS.
              • General Fund; Other State Funds
                • (Oregon Rainy Day Fund)
              • Collection of Debts Owed to State Agencies
              • Receiving and Handling Moneys
              • Approving and Paying Claims
                • (Payment)
              • Electronic Funds Transfers
              • Tobacco Product Manufacturers Master Settlement Agreement Moneys
              • Accounting and Fiscal Reporting
            • Chapter 294 COUNTY AND MUNICIPAL FINANCIAL ADMINISTRATION
              • Local Budget Law
              • Tax Supervising and Conservation Commission
          • Title 29 REVENUE AND TAXATION
            • Chapter 305 ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALS
              • Department of Revenue
                • (Organization)
                • (Tax Administration)
                • (Representation of Taxpayer)
                • (Tax Deficiencies; Notice; Appeals)
                • (License Lists)
              • Subpoenas Relating to Industrial Property
              • Appeals of Industrial Property or Plants
              • Oregon Tax Court
                • (General)
                • (Fees; Costs)
                • (Representation of Corporation)
                • (Magistrate Division)
                • (Appeals Procedure; Effect of Pendency of Appeal)
                • (Constitutional Limits Upon Property Taxes; Effects; Determination)
              • Intergovernmental Tax Relations
                • (Federal and Other States)
                • (Local)
              • Multistate Tax Compact
              • Checkoff for Contribution to Political Party
              • Refunds
              • Miscellaneous Provisions
              • Taxpayer Bill of Rights
              • Penalties
            • Chapter 306 PROPERTY TAXATION GENERALLY
              • Supervision of Property Tax Administration by Department of Revenue
            • Chapter 307 PROPERTY SUBJECT TO TAXATION; EXEMPTIONS
              • Exemptions
                • (Public Properties)
                • (Low Income Rental Housing)
                • (Nonprofit Corporation Low Income Housing)
                • (Single-Unit Housing)
            • Chapter 308 ASSESSMENT OF PROPERTY FOR TAXATION
              • Maximum Assessed Value and Assessed Value
                • (Generally)
                • (Special Determinations of Value)
              • Designated Utilities and Companies
            • Chapter 309 EQUALIZATION OF PROPERTY TAXES
              • County Boards of Property Tax Appeals
                • (Appeals of Value)
            • Chapter 310 LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS LEVY OR IMPOSITION OF TAXES
              • Property Tax Rates and Amounts
                • (Certification of Taxes and Determination of Tax Rates)
              • Tax Limitations
                • (1990 Measure 5 and Limitations on Taxation Amounts)
                • (Election Challenges)
                • (Calculation of 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits)
            • Chapter 311 COLLECTION OF PROPERTY TAXES—GENERAL PROVISIONS
              • Correcting Errors or Omissions in Rolls
              • Deferred Collection of Homestead Property Taxes
              • Deferral of Special Assessments for Local Improvement
            • Chapter 314 TAXES IMPOSED UPON OR MEASURED BY NET INCOME
              • General Provisions
              • Adjustment of Returns
              • Pollution Control Facilities
              • Pollution Control Facilities
              • Conveyance of Real Property Interest
              • Remics and Fasits
              • Methods of Accounting and Reporting Income
              • Liability of Transferee or Owner of Trust
              • Returns
              • Collecting Delinquent Taxes; Liens; Interest and Additions to Tax; Refunds
              • Estimated Tax Procedure
              • Division of Income for Tax Purposes
                • (General Provisions)
                • (Allocation of Nonbusiness Income)
                • (Apportionment of Business Income)
                • (Procedure Where Ordinary Determination Not Satisfactory)
                • (Apportionment of Net Loss)
                • (Apportionment of Income of Interstate Broadcasters)
                • (Application)
              • Effect of Multistate Tax Compact
              • Taxation of Partnerships and S Corporations
                • (Partnerships)
                • (S Corporations)
                • (Nonresident Return by Shareholder or Partner)
              • Pass-Through Entities
              • Administrative Provisions
              • Penalties
            • Chapter 315 PERSONAL AND CORPORATE INCOME OR EXCISE TAX CREDITS
              • General Provisions
              • Agriculture; Fisheries; Forestry
              • Children and Families; Poverty Relief
              • Environment and Energy
              • Economic Development
              • Health
              • Culture
            • Chapter 316 PERSONAL INCOME TAX
              • Collection of Tax at Source of Payment
                • (Generally)
                • (Professional Athletic Teams)
              • Modifications of Taxable Income
                • (Generally)
            • Chapter 317 CORPORATION EXCISE TAX
              • General Provisions
              • Imposition of Tax
              • Credits
                • (Generally)
                • (Long Term Enterprise Zones)
                • (Farmworker Housing)
                • (Education and Research)
              • Dissolution of Taxpayer
              • Modifications to Taxable Income
              • Returns and Payment of Tax
              • Foreign Income; Domestic International Sales Corporations; Insurers
              • Unitary Tax
              • Disposition of Revenue
              • Unrelated Business Income of Certain Exempt Corporations
              • Penalties
            • Chapter 318 CORPORATION INCOME TAX
            • Chapter 319 MOTOR VEHICLE FUEL AND AIRCRAFT FUEL TAXES
              • Use Fuel Tax
            • Chapter 320 AMUSEMENT DEVICE TAXES
              • Amusement Device Taxes
              • Local Construction Taxes
              • Transient Lodging Taxes
                • (Definitions)
              • Penalties
            • Chapter 321 TIMBER AND FORESTLAND TAXATION
              • Special Assessment of Eastern Oregon Forestlands
            • Chapter 323 CIGARETTE AND TOBACCO PRODUCTS TAX
              • Cigarette Tax
                • (Imposition of Tax)
                • (Distribution of Certain Revenues)
              • Master Settlement Agreement
          • Title 30 EDUCATIONAL AND CULTURAL FACILITIES
            • Chapter 348 STUDENT AID; EDUCATION ENDOWMENT FUND; PLANNING
              • Oregon Student Assistance Commission
                • (Scholarship Program Tax Credit)
            • Chapter 351 HIGHER EDUCATION GENERALLY; VENTURE GRANT PROGRAM
              • Venture Grant Program
            • Chapter 353 OREGON HEALTH AND SCIENCE UNIVERSITY; PROGRAMS
              • Programs
            • Chapter 358 MUSEUMS; HISTORICAL SOCIETIES; PRESERVATION OF HISTORICAL AND ARCHAEOLOGICAL PROPERTIES AND OBJECTS; OREGON HISTORIC FAMILIES DATABASE
              • Classification of Historic Property
                • (Valuation)
          • Title 34 HUMAN SERVICES; JUVENILE CODE; CORRECTIONS
            • Chapter 409 DEPARTMENT OF HUMAN SERVICES
              • Miscellaneous
          • Title 36 PUBLIC HEALTH AND SAFETY
            • Chapter 457 URBAN RENEWAL OF BLIGHTED AREAS TAX INCREMENT FINANCING OF URBAN RENEWAL INDEBTEDNESS
              • Urban Renewal Agencies; Plans; Activities
            • Chapter 458 HOUSING AND COMMUNITY SERVICES PROGRAMS
              • Individual Development Accounts
            • Chapter 461 OREGON STATE LOTTERY
              • Lottery Finances
            • Chapter 468 ENVIRONMENTAL QUALITY GENERALLY POLLUTION CONTROL FACILITIES TAX CREDIT
              • Pollution Control Facilities, Credits
              • Environmental Crimes
            • Chapter 468A AIR QUALITY
              • Emission Prevention Tax Credit
            • Chapter 469 ENERGY CONSERVATION
              • Office of Energy; Administration
              • Renewable Energy Resources
              • Residential Energy Conservation Act
                • (Investor-Owned Utilities)
                • (Publicly Owned Utilities)
              • Energy Conservation Programs
                • (Low Interest Loans)
              • Biofuels and Biomass
              • Commercial Energy Conservation Services Program
            • Chapter 470 SMALL SCALE LOCAL ENERGY PROJECTS
              • Clean Energy Deployment Program
          • Title 38 PROTECTION FROM FIRE
            • Chapter 476 STATE FIRE MARSHAL; PROTECTION FROM FIRE GENERALLY
              • State Fire Marshal; Powers and Duties
          • Title 41 WILDLIFE
            • Chapter 496 APPLICATION, ADMINISTRATION AND ENFORCEMENT OF WILDLIFE LAWS
              • Fish Habitat Improvement
          • Title 44 FORESTRY AND FOREST PRODUCTS
            • Chapter 526 FORESTRY ADMINISTRATION
              • Nonindustrial Private Landowner Assistance
                • (Woodland Management Act of 1979)
          • Title 51 LABOR AND INDUSTRIAL RELATIVE
            • Chapter 656 WORKERS' COMPENSATION FUNDS; SOURCE; INVESTMENT; DISBURSEMENT
              • Funds; Source; Investment; Disbursement
                • (In General)
            • Chapter 657A CHILD CARE
              • Child Care Tax Credit Program
          • Title 52 OCCUPATIONS AND PROFESSIONS
            • Chapter 673 ACCOUNTANTS; TAX CONSULTANTS AND PREPARERS
              • Accountants
                • (Oregon Board of Accountancy)
            • Chapter 697 COLLECTION AGENCIES; DEBT CONSOLIDATING AGENCIES
              • Collection Agencies
          • Title 54 LOAN ASSOCIATIONS AND LENDING INSTITUTIONS
            • Chapter 723 CREDIT UNIONS
              • Taxation
          • Title 56 INSURANCE
            • Chapter 731 ADMINISTRATION AND GENERAL PROVISIONS APPLICATION OF INSURANCE CODE
              • Application of Insurance Code
              • Definitions Generally
              • Authorization of Insurers and General Requirements
              • Capital and Surplus
              • Assessments, Fees and Taxes
              • Retaliatory Provisions
              • Penalties
            • Chapter 734 REHABILITATION AND LIQUIDATION OF INSURERS
              • Oregon Insurance Guaranty Association
              • Oregon Life and Health Insurance Guaranty Association
            • Chapter 735 ALTERNATIVE INSURANCE
              • Essential Property Insurance
              • Surplus Lines Law
              • Medical Insurance Pool
            • Chapter 743 HEALTH AND LIFE INSURANCE
              • Assessment On Premiums
            • Chapter 748 FRATERNAL BENEFIT SOCIETIES
              • Enforcement
        • L. 2007
          • (L. 2007, c. 5)
        • L. 2009
          • (L. 2009, c. 710)
        • L. 2010
          • (L. 2010, Sp. Sess., c. 76)
          • (L. 2010, Sp. Sess., c. 82)
        • L. 2011
          • (L. 2011, c. 730)
        • L. 2012
          • (L. 2012, c. 31)
        • L. 2013
          • L. 2013, c. 774
          • L. 2013, 1st Special Session, c. 5
        • L. 2014
          • L. 2014, c. 52
          • L. 2014, HB 4154
        • Lane County Mass Transit District Payroll Tax
          • Lane Mass Transit District Payroll Tax
        • Multnomah County Business Income Tax
          • Multnomah County Business Income Tax
        • Tri-County Metropolitan Transportation District Payroll Tax
          • TRI-COUNTY METROPOLITAN TRANSPORTATION DISTRICT PAYROLL TAX
        • Portland City Business License Law
          • PORTLAND CITY LICENSE FEE
            • Chapter 7.02 BUSINESS LICENSE LAW
      • Regulations
        • Or. Admin. R.
          • Chapter 123 OREGON BUSINESS DEVELOPMENT DEPARTMENT
            • Division 630 OREGON LOW INCOME COMMUNITY JOBS INITIATIVE
          • Chapter 150 DEPARTMENT OF REVENUE
            • Division 18 JUDGEMENTS, EXECUTION AND GARNSISHMENT
            • Division 23 GARNISHMENTS
            • Division 29 ATTACHMENT AND GARNISHMENT
            • Division 118 INHERITANCE TAX
            • Division 137 CRIMINAL FINE AND ASSESSMENT ACCOUNT DISTRIBUTION
            • Division 181 CRIMINAL RECORDS CHECK AND FITNESS DETERMINATION RULES
            • Division 183 DESCRIPTION OF ORGANIZATION
            • Division 192 PUBLIC RECORDS
            • Division 198 SPECIAL DISTRICTS
            • Division 222 CITY BOUNDARY CHANGES; MERGERS; CONSOLIDATION; WITHDRAWALS
            • Division 276 PUBLIC BUILDINGS
            • Division 280 LOCAL BUDGET
            • Division 285 ENTERPRISE ZONES
            • Division 293 AUTHORITY TO MAKE REFUNDS
            • Division 294 LOCAL BUDGET
            • Division 305 GENERAL ADMINISTRATION OF REVENUE LAWS — MULTISTATE TAX COMPACT
              • Multistate Tax Compact
            • Division 306 SUPERVISION OF PROPERTY
            • Division 307 PROPERTY SUBJECT TO TAXATION
            • Division 308 ASSESSMENT OF PROPERTY FOR TAXATION
            • Division 310 LEVY OF PROPERTY TAX; TAX REDUCTION PROGRAMS
              • Elderly Rental Assistance Program
            • Division 311 COLLECTION OF PROPERTY TAXES
            • Division 314 INCOME TAXATION GENERALLY GENERAL PROVISIONS
              • Allocation of Nonbusiness Income
              • Apportionment of Business Income
              • Partnerships
              • Nonresident Return by Shareholder or Partner
            • Division 315 PERSONAL INCOME TAX CREDITS
            • Division 316 PERSONAL INCOME TAX GENERAL PROVISIONS
              • Credits
              • Taxation of Nonresidents
              • Retirement Income
              • Collection of Tax Source on Wages
              • Resident Estates and Trusts
              • Returns; Payments
              • Payment of Estimated Tax
              • Modifications of Taxable Income Generally
            • Division 317 CORPORATION EXCISE TAX ACT OF 1929: RULES GENERAL PROVISIONS
            • Division 318 CORPORATION INCOME TAX ACT OF 1955: RULES
            • Division 321 TIMBER TAXES
            • Division 323 CIGARETTE TAXES
            • Division 340 DEPARTMENT OF ENVIRONMENTAL QUALITY
            • Division 358
            • Division 457 URBAN RENEWAL
            • Division 670 INDEPENDENT CONTRACTOR
          • Chapter 330 DEPARTMENT OF ENERGY
            • Division 70 ENERGY-EFFICIENT APPLIANCES AND ALTERNATIVE FUEL DEVICES.
            • Division 90 BUSINESS ENERGY TAX CREDITS (BETC)
            • Division 91 BUSINESS ENERGY TAX CREDITS (BETC) FOR RENEWABLE ENERGY RESOURCE EQUIPMENT MANUFACTURING
            • Division 170 BIOMASS PRODUCER OR COLLECTOR TAX CREDIT
            • Division 200 RENEWABLE ENERGY DEVELOPMENT GRANTS
            • Division 210 CONSERVATION ENERGY INCENTIVE PROGRAM
            • Division 220 ALTERNATIVE FUEL VEHICLE INFRASTRUCTURE ENERGY INCENTIVE PROGRAM
            • Division 225 TRANSIT SERVICES ENERGY INCENTIVES PROGRAM
            • Division 230 COMPLIANCE AND PASS THROUGH
          • Chapter 340 DEPARTMENT OF ENVIRONMENTAL QUALITY
            • Division 16 POLLUTION CONTROL TAX CREDITS
            • Division 45 REGULATIONS PERTAINING TO NPDES AND WPCF PERMITS
            • Division 71 ONSITE WASTEWATER TREATMENT SYSTEMS
            • Division 259 CLEAN DIESEL GRANT AND LOAN RULES
          • Chapter 410 OREGON HEALTH AUTHORITY, DIVISION OF MEDICAL ASSISTANCE PROGRAMS.
            • Division 50 MEDICAID MANAGED CARE TAX
              • Hospital Tax
            • Division 120 MEDICAL ASSISTANCE PROGRAMS
          • Chapter 813 OREGON HOUSING AND COMMUNITY SERVICES DEPARTMENT
            • Division 41 FARMWORKER HOUSING TAX CREDIT PROGRAM
          • Chapter 951 OREGON FILM AND VIDEO OFFICE
            • Division 2 OREGON PRODUCTION INVESTMENT FUND PRODUCTION SPENDING REBATES
            • Division 3 FILM PRODUCTION DEVELOPMENT CONTRIBUTION CREDIT
      • Index
        • Income--Corporate
        • Insurance
        • General Administrative
        • Special Local
        • Limited Liability Companies
    • Pennsylvania
      • 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
          • 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
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • MULTISTATE TAX COMPACT
          • DOING BUSINESS/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
          • TAXES 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 RESTRICTION
          • TAXABLE and EXEMPT ENTITIES
          • BASIS OF CAPITAL STOCK AND FRANCHISE TAX
          • ACCOUNTING REQUIREMENTS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Financial Institutions
          • OUTLINE OF TAXES
          • INTRODUCTION
          • BANK AND TRUST COMPANY SHARES TAX
          • STATE BANKS—BASIS—DEDUCTIONS
          • APPORTIONMENT
          • SETTLEMENT—RESETTLEMENT—REVIEW
          • NON-STOCK CORPORATIONS AND LIMITED PARTNERSHIPS
          • FOREIGN BANKS
          • PRIVATE BANKS
          • TITLE INSURANCE SHARES TAX
          • DEDUCTIONS—RATE
          • APPORTIONMENT
          • SETTLEMENT—RESETTLEMENT—REVIEW
          • PAYMENT—COLLECTION
          • MUTUAL THRIFT INSTITUTIONS
          • CREDIT UNIONS
        • Insurance
          • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
        • Special Local
          • LOCAL TAX ENABLING ACT—EXPLANATION
          • TAX ON TRADES, OCCUPATIONS AND PROFESSIONS
          • POLL, PER CAPITA AND RESIDENCE TAXES
          • LIST OF LOCAL INCOME AND OCCUPATIONAL TAXES
          • PHILADELPHIA CITY TAXES—EXPLANATION
          • FIRST CLASS CITY BUSINESS TAX REFORM ACT—EXPLANATION
          • INTERGOVERNMENTAL COOPERATION AUTHORITY ACT FOR CITIES OF THE FIRST CLASS—EXPLANATION
          • FIRST CLASS CITY ECONOMIC DEVELOPMENT DISTRICT ACT
          • PHILADELPHIA REALTY TRANSFER TAX
          • PHILADELPHIA PETROLEUM PROCESSING TAX (Repealed)
          • PHILADELPHIA CONDOMINIUM CONVERSION TAX (Repealed by Ord. Bill No. 278, 2-9-93)
          • PHILADELPHIA REAL ESTATE NON-UTILIZATION TAX
          • PHILADELPHIA BUSINESS INCOME AND RECEIPTS TAX (FORMERLY CITY BUSINESS PRIVILEGE TAX)
          • PHILADELPHIA SCHOOL DISTRICT TAXING POWERS
          • PHILADELPHIA SCHOOL DISTRICT REALTY USE AND OCCUPANCY TAX
          • PHILADELPHIA TAXES—GENERAL PROVISIONS
          • PITTSBURG GENERAL TAX PROVISIONS—EXPLANATION
          • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
          • PITTSBURGH MERCHANTILE LICENSE TAXES—EXPLANATION
          • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
          • PITTSBURG REAL ESTATE TRANSFER TAX
          • PITTSBURGH PAYROLL TAX
      • Forms Instructions
        • Income--Corporate
          • CORPORATE TAXES—FORMS
          • CORPORATE INCOMES TAXES—E-FILE HANDBOOKS
      • Annotations
        • Income--Corporate
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • NET INCOME BASED TAXES
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX
          • 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/NEXUS
          • METHODS OF APPORTIONMENT
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Franchise
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTION
          • TAXABLE and EXEMPT ENTITIES
          • BASIS OF CAPITAL STOCK AND FRANCHISE TAX
          • ACCOUNTING REQUIREMENTS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Financial Institutions
          • BANK AND TRUST COMPANY SHARES TAX
          • STATE BANKS—BASIS—DEDUCTIONS
          • SETTLEMENT—RESETTLEMENT—REVIEW
          • NON-STOCK CORPORATIONS AND LIMITED PARTNERSHIPS
          • PRIVATE BANKS
          • TITLE INSURANCE SHARES TAX
          • DEDUCTIONS—RATE
          • SETTLEMENT—RESETTLEMENT—REVIEW
          • PAYMENT—COLLECTION
          • MUTUAL THRIFT INSTITUTIONS
          • CREDIT UNIONS
        • Insurance
          • INSURANCE COMPANIES TAXES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
        • Special Local
          • LOCAL TAX ENABLING ACT—EXPLANATION
          • TAX ON TRADES, OCCUPATIONS AND PROFESSIONS
          • POLL, PER CAPITA AND RESIDENCE TAXES
          • PHILADELPHIA CITY TAXES—EXPLANATION
          • PHILADELPHIA REALTY TRANSFER TAX
          • PHILADELPHIA CONDOMINIUM CONVERSION TAX (Repealed by Ord. Bill No. 278, 2-9-93)
          • PHILADELPHIA BUSINESS INCOME AND RECEIPTS TAX (FORMERLY CITY BUSINESS PRIVILEGE TAX)
          • PHILADELPHIA SCHOOL DISTRICT TAXING POWERS
          • PHILADELPHIA SCHOOL DISTRICT REALTY USE AND OCCUPANCY TAX
          • PHILADELPHIA TAXES—GENERAL PROVISIONS
          • PITTSBURG GENERAL TAX PROVISIONS—EXPLANATION
          • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
          • PITTSBURGH MERCHANTILE LICENSE TAXES—EXPLANATION
          • PITTSBURGH BUSINESS PRIVILEGE TAX EXPLANATION
          • PITTSBURGH PAYROLL TAX
      • Statutes
        • Constitution of Penn.
          • Article I DECLARATION OF RIGHTS
          • Article II THE LEGISLATURE
          • Article III LEGISLATION
          • Article IV THE EXECUTIVE
          • Article VIII TAXATION AND FINANCE
          • Article IX LOCAL GOVERNMENT
          • Article XVIII
            • Schedule 1 SCHEDULE NO. 1 (ADOPTED WITH THE CONSTITUTION OF 1874)
            • Schedule 2 SCHEDULE NO. 2 (AMENDMENTS OF NOVEMBER 2, 1909)
        • Pa. Stat. Ann.
          • Title 7 BANKS AND BANKING
            • BANKING CODE OF 1965
              • Chapter 1 General Provisions
            • MISCELLANEOUS LAWS
          • Title 10 CHARITIES AND WELFARE
            • Subchapter 7A LOCAL OPTION SMALL GAMES OF CHANCE ACT
              • Chapter 9 CHARITABLE GIFT ANNUITY EXEMPTION ACT
              • Chapter 10 INSTITUTIONS OF PURELY PUBLIC CHARITY ACT
          • Title 16 COUNTIES
            • Chapter 1 THE COUNTY CODE
              • Article XVII Fiscal Affairs
                • (e) County Taxation, Borrowing and Transfer of Funds
              • Article XXIII Grounds And Buildings
                • (m) Tax for Capital Costs Retirement
                • (n) Third Class County Convention Center Authorities
            • Chapter 2 SECOND CLASS COUNTY CODE
              • Article XIX Fiscal Affairs
                • (e) County Taxation, Borrowing and Transfer of Funds
              • Article XXXI-B Allegheny Regional Asset District
                • (b) Allegheny Regional Asset District
                • (e) Additional Sales and Use Tax
                • (f) Local Tax Relief and Assistance to Local Governments
            • Chapter 4 OTHER PROVISIONS CONCERNING COUNTIES
              • Article XI Recorders Of Deeds
          • Title 24 EDUCATION
            • Chapter 1 PUBLIC SCHOOL CODE OF 1949
              • Article VI School Finances
                • (D) First Class School District
              • Article XX-B Educational Improvement Tax Credit
            • Chapter 2 MISCELLANEOUS LAWS
              • School Districts Of First Class And First Class A
                • Mercantile License Tax
                • Earnings Tax
            • Chapter 18 HIGHER EDUCATION ASSISTANCE
              • Pennsylvania Higher Education Assistance Agency
          • Title 25 ELECTIONS & ELECTORAL DISTRICTS
            • Chapter 14 ELECTION CODE
              • Article VI Dates of Elections and Primaries and Special Elections
                • (A) November Elections and Preceding Primaries
          • Title 35 HEALTH AND SAFETY
            • Chapter 18 HOUSING
              • Housing Authorities
              • Homeowner's Emergency Assistance
            • Chapter 30A (Repealed eff. 10-31-2014.) ORGAN AND BONE MARROW DONOR ACT
          • Title 40 INSURANCE
            • Chapter 1 Insurance Department
              • Article II Insurance Department
            • Chapter 2 INSURANCE COMPANIES
              • Article III General Provisions Relating To Insurance Companies, Associations, And Exchanges
              • Article IV-A Life And Endowment Insurance And Annuities
              • Article IX Lloyds Associations
              • Article X Reciprocal and Inter-Insurance Exchanges
              • Article XIV Risk Retention
              • Article XVI Surplus Lines
              • Article XVII Life And Health Insurance Guaranty Association
              • Article XVIII Pennsylvania Property And Casualty Insurance Guaranty Association
            • Chapter 3 FRATERNAL BENEFIT SOCIETIES
              • Reincorporation As Limited Life Insurance Companies
            • Chapter 3B Fraternal Benefit Societies Code of 1992 [Repealed]
            • Chapter 6 HOSPITAL AND MEDICAL SERVICE PLANS
            • Chapter 40 STRUCTURED SETTLEMENT PROTECTION ACT
            • Chapter 41 INTERSTATE INSURANCE PRODUCT REGULATION COMPACT ESTABLISHMENT ACT
          • Title 42 JUDICIARY AND JUDICIAL PROCEDURE
            • FEES
              • Prothonotaries of Second Class A Through Eighth Class and Home Rule Counties
          • Title 51 MILITARY AFFAIRS
            • PERSIAN GULF CONFLICT VETERANS' BENEFIT ACT
          • Title 53 MUNICIPAL AND QUASI-MUNICIPAL CORPORATIONS
            • Part 1/2 CHARTERS AND OPTIONAL PLANS [Repealed]
              • Chapter 1/2 Home Rule Charter And Optional Plans Law
                • Article III General Powers And Limitations Of A Home Rule Charter Municipality [Repealed]
            • Part I GENERAL MUNICIPAL LAW
              • Chapter 24 Taxation
                • Article II Subjects Of Taxation
              • Chapter 24A Local Tax Enabling Act
                • Chapter 1 Preliminary Provisions
                • Chapter 3 Local Taxes
                • Chapter 4 Optional Occupation Tax Elimination
                • Chapter 5 Consolidated Collection Of Local Income Taxes
                • Chapter 7 Collection Of Delinquent Taxes
                • Chapter 9 Miscellaneous Provisions
              • Chapter 24B Homeowner Tax Relief Act (Repealed)
                • Chapter 1 Preliminary Provisions [Repealed]
                • Chapter 3 Taxation By School Districts [Repealed]
                  • Subchapter A General Provisions [Repealed]
                  • Subchapter B School District Budgets [Repealed]
                  • Subchapter C General Tax Authorization [Repealed]
                  • Subchapter D School District Property Tax Reduction [Repealed]
                  • Subchapter E Homestead Exclusion [Repealed]
                  • Subchapter F Register [Repealed]
                • Chapter 5 State Funds Formula [Repealed]
                • Chapter 7 Tax Relief In Cities Of The First Class [Repealed]
              • Chapter 24B-1 Taxpayer Relief Act
                • Chapter 1 Preliminary Provisions
                • Chapter 3 Taxation By School Districts
                  • Subchapter A General Provisions
                  • Subchapter B School District Budgets
                  • Subchapter C General Tax Authorization
                  • Subchapter D School District Property Tax Reduction
                  • Subchapter E Homestead Exclusion
                  • Subchapter F Register
                • Chapter 5 State Funds Formula
                • Chapter 7 Tax Relief In Cities Of The First Class
                • Chapter 9 School District Choice And Voter Participation
                • Chapter 13 Senior Citizens Property Tax And Rent Rebate Assistance
                • Chapter 15 Installment Payment Of Taxes
                • Chapter 17 Task Force On School Cost Reduction
                • Chapter 50 Miscellaneous Provisions
              • Chapter 24C Optional Occupation Tax Elimination Act
              • Chapter 25 Municipal Claims And Tax Liens
                • Article I Liens And Claims Authorized
                • Article XI Self-Assessed Tax Liens
            • Part I GENERAL MUNICIPAL LAW
              • Chapter 30E Municipalities Financial Recovery Act
            • Part II CITIES OF THE FIRST CLASS
              • Chapter 31A Pennsylvania Intergovernmental Cooperation Authority Act For Cities Of The First Class
                • Chapter 1 General Provisions
                • Chapter 2 Pennsylvania Intergovernmental Cooperation Authority
                • Chapter 5 Optional Sales And Use Tax
                • Chapter 6 Pennsylvania Intergovernmental Cooperation Authority Tax
              • Chapter 43 Taxation
                • Article II Subjects Of Taxation
                • Article VII School District Taxes
                • Article IX First Class City Business Tax Reform Act
              • Chapter 47 First Class Cities Economic Development District Act
                • Chapter 1 General Provisions
                • Chapter 3 Economic Development Districts
                • Chapter 5 State Taxes
                  • Subchapter A State Taxes Generally
                  • Subchapter B Particular State Taxes
                • Chapter 7 Local Taxes
                  • Subchapter A Local Taxes Generally
                  • Subchapter B Particular Local Taxes
                • Chapter 9 Administration Of Tax Provisions
              • Chapter 31 Miscellaneous Provisions
            • Part III CITIES OF THE SECOND CLASS
              • Chapter 65 Taxation
                • Article V Levy And Payment
            • Part V CITIES OF THE THIRD CLASS
              • Chapter 83 Optional Third Class City Charter Law
                • Article III General Powers And Limitations
                  • B. Limitations
            • Part VI BOROUGHS
              • Chapter 91 The Borough Code
                • Article X Powers And Duties Of Elected Borough Officials
                  • (a) Council
                • Article XXIV Water System.
                  • (a) General Powers to Supply Water
          • Title 55 NAVIGATION
            • Chapter 17F RIDESHARING ARRANGEMENTS
          • Title 62 POOR PERSONS AND PUBLIC WELFARE; ART. IV—PUBLIC ASSISTANCE
            • Chapter 1 PUBLIC WELFARE CODE
              • Article VIII-A Nursing Facility Assessments
            • Chapter 2 MISCELLANEOUS LAWS
            • Chapter 5 INSTITUTION DISTRICTS
              • Article III County Institution Districts; General Provisions
          • Title 69 SALES
            • Chapter 3 SALES IN BULK
          • Title 71 STATE GOVERNMENT
            • THE ADMINISTRATIVE CODES AND RELATED PROVISIONS
              • Chapter 2 The Administrative Code Of 1929
                • Article II Administrative Organization
                • Article IV Organization Of Departmental Administrative Boards And Commissions And Of Advisory Boards And Commissions
                • Article V Powers And Duties In General
                • Article XI Powers And Duties Of The Treasury Department
              • Chapter 3 Department Of Banking Code
                • Article II Jurisdiction And Maintenance Of Department
          • Title 72 TAXATION AND FISCAL AFFAIRS
            • Chapter 1 THE FISCAL CODE
              • Article I Short Title And General Provisions
              • Article II Department Of Revenue
              • Article II-A Cigarette Sales And Licensing
              • Article III Treasury Department
              • Article IV Department Of The Auditor General
              • Article V Board Of Finance And Revenue
              • Article V-A Independent Fiscal Office
              • Article VI Agents Other Than The Department Of Revenue For The Assessment And Collection Of State Taxes And License Fees And The Collection Of Other Moneys Payable To The Commonwealth
              • Article VII Bonus And Tax Reports And Returns And Reports And Records Relating To Tax Collections
              • Article VIII Settlement Of Bonus And Tax Accounts
              • Article IX Procedure For The Collection Of Moneys Due The Commonwealth By County Or City Officers
              • Article X Settlements Of Other Accounts Between The Commonwealth And Its Debtors, And Settlements Between The Commonwealth And Persons Having Claims Against It
              • Article XI Procedure For Resettlement Of Accounts, Review And Appeal
              • Article XII Collections Made Otherwise Than By Settlement Of Account
              • Article XIV Lien Of Accounts Due The Commonwealth And Procedure In Case Of Nonpayment
              • Article XV Procedure For The Disbursement Of Money From The State Treasury
              • Article XV-A Commonwealth Employees Group Life Insurance
              • Article XVI Inquisitorial Powers Of Fiscal Officers
              • Article XVI-A Tax Anticipation Notes
              • Article XVI-B Borrowing For Capital Facilities
              • Article XVI-C Political Subdivision Procurement Interest Payments
              • Article XVI-D Local Government Capital Project Loan Fund
              • Article XVI-D.1 Financially Distressed Municipalities.
              • Article XVI-E Oil And Gas Wells
              • Article XVI F (Repealed) Keystone Special Development Zone.
              • Article XVI-G Bonds
              • Article XVI-H Tax Credits
              • Article XVI-I (Repealed.) Permit Extensions
              • Article XVI-J Heritage Areas
              • Article XVII Penalties
              • Article XVII-A Special Funds
                • A Budget Stabilization Reserve Fund
                • B Underground Storage Tank Indemnification Fund
                • C Tobacco Settlement Fund [Expired]
                • D Investments
                • E State Lottery Fund
                • F Emergency Energy Assistance Fund
                • G Hazardous Sites Cleanup Fund
                • H Pennsylvania Gaming Economic Development And Tourism Fund
                • I Water And Sewer Systems Assistance Bond Fund
              • Article XVII-A.1 Additional Special Funds
                • A Veterans' Trust Fund
                • B Tobacco Settlement Fund
                • C Pennsylvania Race Horse Development Fund
              • Article XVII-B 2011-2012 Budget Implementation.
              • Article XVII-C 2011-2012 Restrictions On Appropriations For Funds And Accounts.
              • Article XVII-D Family Planning Funding Limitations
              • Article XVII-E General Budget Implementation
                • A Preliminary Provisions
                • B Executive Department
                • C (Repealed by Act of 6-30-2011, P.L. 159, No. 26, § 8, eff. 6-30-2011.) Legislative Department
                • D Judicial Department
                • E Restrictions on Appropriations for Funds and Accounts
              • Article XVII-E.1 RURAL REGIONAL COLLEGE FOR UNDERSERVED COUNTIES.
              • Article XVII-F 2012-2013 Budget Implementation
                • A Preliminary Provisions
                • B Executive Departments
                • C State Government Support Agencies
                • D Judicial Department
              • Article XVII-G 2012-2013 Restrictions On Appropriations For Funds And Accounts
              • Article XVII-H 2013-2014 Budget Implementation
                • A PRELIMINARY PROVISIONS
                • B EXECUTIVE DEPARTMENTS
                • C STATE GOVERNMENT SUPPORT AGENCIES
                • D JUDICIAL DEPARTMENT
              • Article XVII-I 2013-2014 Restrictions On Appropriations For Funds And Accounts
              • Article XVII-J 2014-2015 BUDGET IMPLEMENTATION
              • Article XVII-K 2014-2015 RESTRICTIONS ON APPROPRIATIONS FOR FUNDS AND ACCOUNTS.
              • Article XVII-L 2010-2011 Budget Implementation .
                • A Preliminary Provisions
                • B Executive Department
                • C Legislative Department
                • D Judicial Department
              • Article XVII-M 2010-2011 Restrictions On Appropriations For Funds And Accounts
              • Article XVII-N Retirement
              • Article XVII-O Audits.
              • Article XVIII Interpretation And Effective Date
            • Chapter 2 TAXES LEVIED BY THE STATE CAPITAL STOCK TAX
              • Capital Stock Tax
                • Exemptions
              • Financial Institutions And Associations
                • Tax Rate
                • Annual Reports and Assessments
                • Exemptions
                • Provisions Extended
              • Corporate And Municipal Loans
                • Scrip and Bonds of Private and Municipal Corporations and Exemption
              • Tax On Gross Receipts
                • Private Bankers
              • Tax On Net Earnings
              • Premiums Of Insurance Companies
                • General Provisions
                • Marine Insurance
              • Mercantile Licenses
                • Auctioneers and Brokers
                  • Brokers
                • Billiard-Rooms, Bowling Alleys, Shooting Galleries, Etc.
                • Patent Medicines
              • Tax On Official Writs, Deeds, Fees, Etc.
                • Imposition of Tax
                • Tax on Commissions, Fees, and Receipts of Officers
              • Accounting By Officers And Audit Of Accounts
                • Suits for Collection
              • Miscellaneous Revenue Laws
                • Tax on Orders
              • General Provisions Relating To State Taxes
                • In General
                • Taxpayers' Bill Of Rights
                  • Chapter 1 General Provisions
                  • Chapter 2 Taxpayers' Rights
                  • Intradepartmental Documents And Reports
                  • Chapter 4 Miscellaneous Provisions
                • Relating to Corporations
                • Tax Liens and Enforcement
                • Records, Returns and Reports
                • Methods of Collection
                • Refunds
                • Fees Abolished
              • Income Tax
                • Article I Short Title and Definitions
                • Article II Imposition of Tax
                • Article III Computation of Tax
                • Article IV Returns and Payment
                • Article V Procedure
                • Article VI Violations
                • Article VII Disposition and Use of Tax
                • Article VIII Miscellaneous
              • Medical Care Savings Account Act
              • Chain Store And Theatre Tax
              • Co-Operative Agricultural Association Corporate Net Income Tax
            • Chapter 3 STATE FISCAL AFFAIRS IN GENERAL
              • Appropriations
                • In General
                • Highways
                • Health
                • State Aided Institutions
                • Moneys from National Forest Reserves
                • Motor License Fund
              • State farm products show fund
              • State Funds
                • General Provisions
                • Transfers Between Funds
                • State Sinking Fund
                  • How Constituted, Used and Invested
                  • Commissioners, Duties, Reports, Etc.
                  • State Treasurer, Reports and Accounts
                • Agricultural College Land Script Fund
                • Insurance Fund
                • Sunny Day Fund Act [Repealed]
                • Tax Stabilization Reserve Fund [Repealed]
              • State Lottery
                • Chapter 1 General Provisions
                • State Lottery
                • Chapter 5 Pharmaceutical Assistance For The Elderly
                  • Subchapter A Preliminary Provisions
                  • Subchapter B Programs
                  • Subchapter C Coordination Of Federal And State Benefits
                • Chapter 7 Prudent Pharmaceutical Purchasing
                • Chapter 8 Pharmaceutical Assistance Clearinghouse
                • Chapter 9 Transportation Services
                • Chapter 21 Miscellaneous Provisions
              • Lottery Fund Preservation Act [Repealed]
                • Chapter 1 Preliminary Provisions [Repealed]
                • Chapter 3 Pharmaceutical Assistance For Elderly [Repealed]
                • Chapter 6 Prudent Pharmaceutical Purchasing [Repealed]
                • Chapter 7 Transportation Services [Repealed]
                • Chapter 9 Miscellaneous Provisions [Repealed]
              • State Deposits And Depositories
                • Selection
                • Bond of Depositories
                • Deposits and Interest
                • Treasurer's Report and Custody of Deposits
                • Pooling Assets
              • Compensation To Individuals Forbidden
              • State Debt
                • Exchange of Bonds and Interest
                • Loan and Transfer Agent
                • New Certificates and Refunds
                • Cancellation and Destruction
                • Capital Facilities Debt Enabling Act
                  • Chapter 1 Preliminary Provisions
                  • Chapter 3 Capital Facilities
                  • Chapter 5 Sports Facilities Financing
                  • Chapter 51 Miscellaneous Provisions
                • War Loans
                • Bonds for Public Buildings, Anti-Stream Pollution and Flood Control
                • Growing Greener Environmental Stewardship and Watershed Protection Enhancement Authorization Act
                • Loans to Volunteer Fire, Ambulance and Rescue Services
                • Project 70 Land Acquisition and Borrowing Act
                • State Bond Issues for Road Purposes
                  • Issues under Act of 1919
                  • Refunding Bonds under Act of 1919
                  • Issues under Act of 1925
                  • Exchange of Bonds and Refunding
                • Temporary Emergency Loans
              • Debts Due State
                • Collection of Claims, Priority and Interest
              • Interest Limitation
              • Settlement And Collection Of Accounts
                • In General
                • Auditor General, Powers and Duties
                • Fees and Money Due on Judgments
                • Interest
                • Resettlement, Revision and Appeal
                • Accounts of County and City Officers
                  • Time of Settlement
                  • Examinations and Settlements
                • Payments into Court
                • Penalty and Enforcement
                • Defaulting Public Officers
              • Disposition Of Fees And Taxes
              • Refunds
              • Auditor General's Powers And Duties Generally
                • Prosecution of Suits
                • Investigations and Examinations
                • Reports, Printing and Distribution
                • Vouchers and Warrants
                • Official Acts of Deputies and Clerks
                • Fees
              • State Treasurer, Powers And Duties Generally
                • In General
                • Accounts
                • Estimates of Appropriations
                • Reports
                • Payments
                • Checks and Warrants
                • Sale of Bridge Stock
                • New Bonds from Officers
              • Federal Funds
              • Board Of Claims Against The State [Repealed]
              • (Repealed) Tax Equalization For School Subsidy Purposes
              • Miscellaneous Provisions
            • Chapter 4 LOCAL TAXATION
              • Exemptions
                • Particular Institutions and Public Property
                • State and Local Obligations
                • Filing Deadline Extension
              • Tax Assessors
                • In General
                • Assessors and Salaries in Counties Other Than First and Second Class
              • General County Assessment Law
                • Article IV Triennial and Inter-Triennial Assessments
                  • (a) Triennial Assessments
                • Article VI Repeals
              • Assessments
                • In General
                • Assessments in Counties of Fourth to Eighth and Selective Classes
                  • Article II (Repealed.) Subjects of Local Taxation; Exemptions
                  • Article III Board of Assessment and Revision of Taxes
                  • Article VI Assessment
              • Collections In General
                • Local Tax Collection Law
              • Delinquent Taxes In Counties, Cities Of Third Class, Boroughs, Etc.
                • Article V Discharge of Tax Claim Before Sale
              • Sale Of Lands For Taxes
                • Tax Sales of Seated Lands
              • License Taxes
                • Public Utilities
                • Dealers' Licenses
                • Insurance Companies, Agents and Brokers
            • Chapter 5 TAX REFORM CODE OF 1971
              • Article II-A Local Sales Tax Situs
              • Article II-B Special Taxing Authority.
              • Article III Personal Income Tax
                • Part IV-B Other Entities
                • Part X Procedure and Administration
              • Article IV Corporate Net Income Tax
                • Part I Definitions
                • Part II Imposition of Tax
                • Part III Reports and Payment of Tax
                • Part IV Assessment and Collection of Tax
                • Part V Enforcement: Rules and Regulations Inquisitorial Powers of the Department
                • Part VI Retention of Records by Corporation
                • Part VII Penalties
                • Part VIII Repealer; Effective Date
              • Article VI Capital Stock-Franchise Tax
                • Part I Valuation of Capital Stock
                • Part II Imposition of Tax
                • Part III Procedure; Enforcement; Penalties
                • Part IV Repeal; Applicability; Expiration
              • Article VII Bank And Trust Company Shares Tax
                • Part I Imposition of Tax
                • Part II Procedure; Enforcement; Penalties
                • Part III Repealer; Effective Date
              • Article VII-A Alternative Bank And Trust Company Shares Tax [Repealed]
              • Article VIII Title Insurance Companies Shares Tax
                • Part I Imposition of Tax
                • Part II Procedure; Enforcement; Penalties
                • Part III Repealer; Effective Date
              • Article VIII-A Alternative Title Insurance Companies Shares Tax [Repealed]
              • Article IX Insurance Premiums Tax
                • Part I Definitions
                • Part II Imposition of Tax
                • Part III Annual Report
                • Part IV Procedure; Enforcement; Penalties
                • Part V Repealer; Effective Date
              • Article X Excise Tax On Foreign Corporations [Repealed]
              • Article XI Gross Receipts Tax
                • Part I Imposition of Tax
              • Article XI-C Realty Transfer Tax
              • Article XII Cigarette Tax
                • Part XII Saving Clause; Payment; Repealer
              • Article XV Mutual Thrift Institutions Tax
              • Article XVI-B Nonlicensed Corporation Pari-Mutuel Wagering Tax
              • Article XVII Economic Revitalization Tax Credit [Repealed]
              • Article XVII-A Employment Incentive Payments
              • Article XVII-B Research And Development Tax Credit
              • Article XVII-C Film Production Tax Credit [Repealed]
              • Article XVII-D Film Production Tax Credit
              • Article XVII-E Resource Enhancement And Protection Tax Credit
              • Article XVII-F Educational Tax Credits
              • Article XVII-G Resource Manufacturing Tax Credit
              • Article XVII-G.1 (Repealed eff. 10-31-2014.) Educational Opportunity Scholarship Tax Credit
              • Article XVII-H Historic Preservation Incentive Tax Credit
              • Article XVII-I Community-Based Services Tax Credit
              • Article XVIII ORGAN AND BONE MARROW DONATION CREDIT
              • Article XVIII-A (Repealed.) Coal Waste Removal And Ultraclean Fuels Tax Credit
              • Article XVIII-B Tax Credit For New Jobs
              • Article XVIII-C City Revitalization And Improvement Zones.
              • Article XVIII-E Mobile Telecommunications Broadband Investment Tax Credit.
              • Article XVIII-F Innovate in PA Tax Credit.
              • Article XIX (Repealed) New Bank Tax Credit
              • Article XIX-A Neighborhood Assistance Tax Credit
              • Article XXIX-B Neighborhood Improvement Zones.
              • Article XIX-C Keystone Special Development Zone Program
              • Article XX Malt Beverage Tax
              • Article XXVII Procedure And Administration
              • Article XXIX Governmental Obligations
              • Article XXIX-A (Repealed eff. 10-9-09.) Tax Amnesty Program
              • Article XXIX-C Strategic Development Areas
                • Part I Preliminary Provisions
                • Part III Strategic Development Areas
                • Part V State Taxes
                  • Subpart A General Provisions
                  • Subpart B Particular State Taxes
                • Part VII Local Taxes
                • Part IX Administration of Tax Provisions
                • Part XIII Miscellaneous Provisions
              • Article XXIX-E Reduction of Tax Credits
              • Article XXIX-F Tax Amnesty Program for Fiscal Year 2009-2010
              • Article XXX General Provisions
          • Title 73 TRADE AND COMMERCE
            • Chapter 12R JOB ENHANCEMENT ACT
              • Chapter 9 Job Creation Tax Credit (Repealed)
            • Chapter 12S EMPLOYMENT ACROSS PENNSYLVANIA PROGRAM
              • Chapter 1 Preliminary Provisions
              • Chapter 3 Promoting Employment Across Pennsylvania
            • Chapter 16B PENNSYLVANIA KEYSTONE OPPORTUNITY ZONE ACT
              • Chapter 1 Preliminary Provisions
              • Chapter 3 Keystone Opportunity Zones
              • Chapter 5 State Taxes
                • Subchapter A General Provisions
                • Subchapter B Particular State Taxes
              • Chapter 7 Local taxes
              • Chapter 9 Administration Of Tax Provisions
              • Chapter 11 Procedures For Zones
              • Chapter 13 Miscellaneous Provisions
            • Chapter 18G ALTERNATIVE ENERGY INVESTMENT ACT
              • Chapter 1 PRELIMINARY PROVISIONS
              • Chapter 7 ALTERNATIVE ENERGY PRODUCTION TAX CREDIT PROGRAM
              • Chapter 29 MISCELLANEOUS PROVISIONS
        • Pa. Cons. Stat. Ann.
          • Title 1 GENERAL PROVISIONS
            • Part V STATUTORY CONSTRUCTION
              • Chapter 17 Effective Date Of Statutes
          • Title 2 ADMINISTRATIVE LAW AND PROCEDURE
            • Chapter 7 JUDICIAL REVIEW
              • Subchapter A Judicial Review of Commonwealth Agency Action
          • Title 4 AMUSEMENTS
            • Part II GAMING
              • Chapter 11 General Provisions
              • Chapter 15 Administration And Enforcement
              • Chapter 19 Miscellaneous Provisions
          • Title 12 COMMERCE AND TRADE
            • Part IV ECONOMIC DEVELOPMENT FINANCING
              • Chapter 37 Keystone Innovation Zones
              • Chapter 41 Film Production Grants
          • Title 15 CORPORATIONS AND UNINCORPORATED ASSOCIATIONS
            • Part I PRELIMINARY PROVISIONS
              • Chapter 1 General Provisions
                • Subchapter A Preliminary Provisions
                • Subchapter B Functions And Powers Of Department Of State
              • Chapter 3 Entity Transactions
              • Chapter 4 Foreign Associations
            • Part II CORPORATIONS
              • Subpart B Business Corporations
                • Article B Domestic Business Corporations Generally
                  • Chapter 15 Corporate Powers, Duties And Safeguards
                  • Chapter 19 Fundamental Changes
                • Article C Domestic Business Corporation Ancillaries
                  • Chapter 29 Professional Corporations
              • Subpart C Nonprofit Corporations
                • Article A Preliminary Provisions
                  • Chapter 51 General Provisions
                • Article B Domestic Nonprofit Corporations Generally
                  • Chapter 59 Fundamental Changes
            • Part III PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
              • Chapter 81 General Provisions
              • Chapter 82 Registered Limited Liability Partnerships
                • Subchapter A Domestic Registered Limited Liability Partnerships
                • Subchapter B Foreign Registered Limited Liability Partnerships
                • Subchapter C Annual Registration
              • Chapter 83 General Provisions
                • Subchapter A Preliminary Provisions
                • Subchapter B Nature Of A Partnership
                • Subchapter C Relation Of Partners To Persons Dealing With The Partnership
                • Subchapter D Relations Of Partners To One Another
                • Subchapter E Property Rights Of A Partner
                • Subchapter F Dissolution And Winding Up
              • Chapter 85 Limited Partnerships
                • Subchapter A Preliminary Provisions
                • Subchapter B Formation
                • Subchapter C Limited Partners
                • Subchapter D General Partners
                • Subchapter E Finance
                • Subchapter F Merger And Consolidation
                • Subchapter G Distributions And Withdrawal
                • Subchapter H Assignment Of Partnership Interests
                • Subchapter I Dissolution
                • Subchapter J Division
                • Subchapter K Foreign Limited Partnerships
                • Subchapter L Derivative Actions
              • Chapter 87 Electing Partnerships
              • Chapter 89 Limited Liability Companies
                • Subchapter A Preliminary Provisions
                • Subchapter B Organization
                • Subchapter C Powers, Duties And Safeguards
                • Subchapter D Financial Provisions
                • Subchapter E Management And Members
                • Subchapter F Amendment Of Certificate
                • Subchapter G Mergers And Consolidations
                • Subchapter H Division
                • Subchapter I Dissolution
                • Subchapter J Foreign Companies
                • Subchapter K Actions
                • Subchapter L Restricted Professional Companies
            • Part IV UNINCORPORATED ASSOCIATIONS
              • Chapter 93 Professional Associations
          • Title 17 CREDIT UNIONS
            • Chapter 5 CORPORATE POWERS, DUTIES AND SAFEGUARDS
          • Title 24 EDUCATION
            • Chapter 93 Public Library Code.
          • Title 42 JUDICIARY AND JUDICIAL PROCEDURE
            • Part II ORGANIZATION
              • Subpart A Courts And District Justices
                • Article B Appellate Courts
                  • Chapter 7 Jurisdiction Of Appellate Courts
            • Part VI ACTIONS, PROCEEDINGS AND OTHER MATTERS GENERALLY
              • Chapter 51 Preliminary Provisions
              • Chapter 55 Limitation Of Time
                • Subchapter B Civil Actions And Proceedings
                • Subchapter D Limitation Of Time
            • Part VII CIVIL ACTIONS AND PROCEEDINGS
              • Chapter 75 Commencement Of Actions
                • Subchapter C Declaratory Judgments
                • Subchapter D Reciprocal Tax Enforcement
              • Chapter 81 Judgments And Other Liens
                • Subchapter A General Provisions
          • Title 53 MUNICIPALITIES GENERALLY
            • Part II CREATION, TERRITORY, ALTERATION AND DISSOLUTION
              • Chapter 7 Alteration Of Territory Or Corporate Entity And Dissolution
                • Subchapter C Consolidation And Merger
            • Part V PUBLIC IMPROVEMENTS, UTILITIES AND SERVICES
              • Subpart A General Provisions
                • Chapter 59 Pennsylvania Convention Center Authority
            • Part VII TAXATION AND FISCAL AFFAIRS
              • Subpart C Taxation And Assessments
                • Chapter 84 General Provisions
                  • Subchapter A Preliminary Provisions
                  • Subchapter C Local Taxpayers Bill Of Rights
                • Chapter 85 Assessments of Persons and Property
                  • Subchapter E Real Estate Tax Deferral
                  • Subchapter F Homestead Property Exclusion
                • Chapter 86 Taxation For Public Transportation
                • Chapter 87 Other Subjects Of Taxation
                  • Subchapter A Tax Authorization And Referendum Requirements
                  • Subchapter B Earned Income And Net Profits Tax
                  • Subchapter C Miscellaneous Taxes
                • Chapter 88 Consolidated County Assessment
                  • Subchapter A Preliminary Provisions
                  • Subchapter B Subjects of Local Taxation; Exceptions; Special Provisions on Assessments
                  • Subchapter C County Assessment Office
                  • Subchapter D Assessment Roll, Valuation, Notice and Appeals
                  • Subchapter E Boards and Appeals to Court
                  • Subchapter F Miscellaneous Provisions
                • Chapter 89 Payment And Collection Of Taxes
                  • Subchapter B (Repealed.) Register For Certain Taxes
                  • Subchapter C Cities and counties of the first class.
          • Title 64 PUBLIC AUTHORITIES AND QUASI-PUBLIC CORPORATIONS
            • Part II ECONOMIC DEVELOPMENT FINANCING
              • Chapter 15 Commonwealth Financing Authority
                • Subchapter C Bonds
            • Part III PUBLIC AUTHORITIES
              • Chapter 60 Pennsylvania Convention Center Authority
          • Title 71 STATE GOVERNMENT
            • Chapter 41 INDEPENDENT FISCAL OFFICE
          • Title 74 TRANSPORTATION
            • Part V TRANSPORTATION INFRASTRUCTURE
              • Chapter 91 Public-Private Transportation Partnership
        • Allegheny County Code
          • Division 4 FINANCES
            • Chapter 475 TAXATION
              • Article I Hotel Room Rental Tax [Adopted by the Board of Commissioners 1-10-1991]
              • Article II Allegheny Regional Asset District
              • Article III Tax Assessment Limitation Program
              • Article IV LERTA
              • Article V Senior Citizen Relief
              • Article VI Property Tax Relief Program
              • Article VII Homestead and Farmstead Exclusion Programs
              • Article VIII Reassessment
              • Article IX Tax Certification Fees
              • Article X [Reserved]
              • Article XI Residential Visitability Design Tax Credit Program
        • Philadelphia City Code
          • Chapter 1-100 DEFINITIONS AND CONSTRUCTION
          • Chapter 9-100 GENERAL PROVISIONS
          • Chapter 9-1102 DEFINITIONS
          • Chapter 19-500 TAXES AND RENTS—GENERAL
          • Chapter 19-600 AMUSEMENT TAX
          • Chapter 19-900 MECHANICAL AMUSEMENT DEVICE
          • Chapter 19-1100 PERSONAL PROPERTY TAXES
          • Chapter 19-1200 PARKING TAX
          • Chapter 19-1300 REAL ESTATE TAXES
          • Chapter 19-1400 REALTY TRANSFER TAX
          • Chapter 19-1500 WAGE AND NET PROFITS TAX
          • Chapter 19-1600 WATER AND SEWER RENTS
          • Chapter 19-1700 REVIEW, REFUNDS AND COMPROMISES
          • Chapter 19-1800 SCHOOL TAX AUTHORIZATION
          • Chapter 19-1900 PAYMENT FOR CITY SERVICES BY SENIOR CITIZENS
          • Chapter 19-2000 DISCOUNTED RATES FOR NATURAL GAS DISTRIBUTION AND SUPPLY SERVICES FOR SENIOR CITIZENS
          • Chapter 19-2100 PETROLEUM PROCESSING TAX
          • Chapter 19-2200 GASOLINE DISTRIBUTOR'S TAX
          • Chapter 19-2400 HOTEL ROOM RENTAL TAX
          • Chapter 19-2500 REAL-ESTATE NON-UTILIZATION TAX
          • Chapter 19-2600 BUSINESS INCOME AND RECEIPTS TAXES
          • Chapter 19-2700 SALES AND USE TAX AND HOTEL OCCUPANCY TAX
          • Chapter 19-2800 PENNSYLVANIA INTERGOVERNMENTAL COOPERATION AUTHORITY TAX ON WAGES AND NET PROFITS.
          • Chapter 19-2900 SENIOR CITIZEN LOW INCOME SPECIAL TAX PROVISIONS
          • Chapter 19-3000 ANNUAL REPORTS RELATING TO FEES
          • Chapter 19-3100 ATTORNEY FEES IN COLLECTION MATTERS; RETENTION OF PRIVATE ATTORNEYS
          • Chapter 19-3200 KEYSTONE OPPORTUNITY ZONE
          • Chapter 19-3301 VEHICLE RENTAL TAX
          • Chapter 19-3500 GENERAL ACUTE CARE HOSPITAL ASSESSMENT
          • Chapter 19-3600 FALSE CLAIMS
          • Chapter 19-3800 NEW BUSINESSES
          • Chapter 19-3900 TAX EXEMPTIONS FOR LONGTIME OWNER-OCCUPANTS OF RESIDENTIAL PROPERTIES.
          • Chapter 19-4000 INCOME INEQUALITY INITIATIVE – EARNED INCOME TAX CREDIT.
        • Philadelphia City Ordinances No. 293
          • Chapter 556
        • Pittsburgh City Code
          • Title One ADMINISTRATIVE
            • Article I GENERAL PROVISIONS
              • Chapter 101 Definitions And Construction
            • Chapter 174A The Pittsburgh Land Bank.
          • Title Two FISCAL
            • Article I ADMINISTRATION
              • Chapter 203 Payment And Refunds
              • Chapter 209 Violations, Fines, Interest And Penalties
              • Chapter 211 Tax Collection Suits
            • Article VII BUSINESS RELATED TAXES
              • Chapter 241 Amusement Tax
              • Chapter 243 Business Privilege Tax
              • Chapter 245 Earned Income Tax
              • Chapter 246 Home Rule Tax
              • Chapter 247 Institution And Service Privilege Tax
              • Chapter 249 Mercantile License
              • Chapter 251 Occupation Privilege Tax
              • Chapter 252 Local Services Tax
              • Chapter 253 Parking Tax
              • Chapter 255 Realty Transfer Tax
              • Chapter 256 Home Rule Realty Transfer Tax
              • Chapter 258 Payroll Tax
            • Article IX PROPERTY TAXES
              • Chapter 261 Personal Property Tax
              • Chapter 263 Real Property Tax And Exemption
            • Article X BUSINESS RELATED FEES
              • Chapter 271 Nonresident Sports Facility Usage Fee
      • Regulations
        • Pa. Code
          • Title 61 REVENUE
            • Part I DEPARTMENT OF REVENUE
              • Subpart A General Provisions
                • Chapter 1 Preliminary Provisions
                • Chapter 2 Employment Incentive Payment Credit
                • Chapter 3 Revenue Information System
                • Chapter 4 Interest
                • Chapter 5 Payments By Electronic Funds Transfer
                • Chapter 6 Tax Amnesty Program
                • Chapter 7 Board Of Appeals
                • Chapter 8A Enforcement
                • Chapter 9 Revenue Pronouncements—Statements Of Policy
              • Subpart B General Fund Revenues
                • Article VI Corporation taxes
                  • Chapter 151 General Provisions
                    • General
                    • Reporting
                    • Credits
                  • Chapter 153 Corporate Net Income Tax
                    • Subjectability to Tax Reporting
                    • Tax Base
                    • Allocations and Apportionments
                    • Equitable Remedies
                    • Reports and Payment of Tax
                    • Settlement and Resettlement
                    • Enforcement
                    • Elections
                  • Chapter 155 Capital Stock Tax and Foreign Franchise Tax
                    • Subjectability to Tax Reporting
                    • Apportionments
                    • Valuation of Capital Stock
                  • Chapter 170 Corporation Tax Pronouncements—Statements Of Policy
                    • Nonbusiness Income
            • Part II AUDITOR GENERAL
              • Subpart A Police And Firemen
                • Chapter 501 Pension Funds
              • Subpart B University Students
              • Subpart C Audits of State-Aided Institutions
                • Chapter 521 FINANCIAL REPORT TO COMMONWEALTH
            • Part III STATE TAX EQUALIZATION BOARD
              • Chapter 605 Hearing And Appeal Procedures General Provisions
                • General Provisions
                • Informal Hearings
                • Filing Formal Objections
                • Formal Hearings
                • Appeal From Decisions
            • Part IV BOARD OF FINANCE AND REVENUE
              • Chapter 701 Special Rules of Administrative Practice and Procedure
            • Part VI BOARD OF CLAIMS
              • Chapter 899 Rules Of Procedure
                • Subchapter A Preliminary Provisions
                • Subchapter B Pleadings
                • Subchapter C Motions
                • Subchapter D Discovery
                • Subchapter E Prehearing
                • Subchapter F Hearings
                • Subchapter G Settlement
                • Subchapter H Posthearing
              • Chapter 900 Government of The Board of Claims—Statement of Policy
            • Part IX PENNSYLVANIA GAMING CASH FLOW MANAGEMENT
              • Chapter 1001 Pennsylvania Gaming Cash Flow Management
                • General Provisions
          • Title 210 APPELLATE PROCEDURE
        • Philadelphia City Amusement Tax Regulations
          • PHILADELPHIA CITY AMUSEMENT TAX
        • Philadelphia Business Income and Receipts Tax Regulations
          • GENERAL PROVISIONS
          • RETURNS
          • TAX ON RECEIPTS
          • TAX ON NET INCOME
          • CREDITS
        • Philadelphia New Businesses Regulations
          • Article I GENERAL PROVISIONS.
          • Article II IMPOSITION AND RATE OF TAX
          • Article III EMPLOYMENT REQUIREMENT
          • Article IV RETURNS
          • Article V INTEREST, PENALTIES, AND COSTS
        • Philadelphia City Tax Regulations
          • Article I GENERAL PROVISION
          • Article II FILING RETURNS AND PAYMENT OF TAX
          • Article III DUTIES AND POWERS OF THE COMMISSIONER OF REVENUE
          • Article IV INTEREST AND PENALTY
          • Article V COLLECTION OF UNPAID TAXES
          • Article VI VIOLATIONS-FINES AND PENALTIES
          • Article VII REVIEW AND APPEALS PROCEDURE
        • Philadelphia Parking Tax Regulations
          • Article I DEFINITIONS—EXCLUDED RECEIPTS AND APARTMENTS, HOTELS, ETC.
          • Article II IMPOSITION AND RATE OF TAX
          • Article III RETURNS AND PAYMENT OF TAX
          • Article IV RECORDS TO BE KEPT BY OPERATORS
          • Article V ADDITIONAL PENALTY
        • Philadelphia Real Estate Transfer Tax Regulations
          • Subchapter A GENERAL PROVISIONS
          • Subchapter B IMPOSITION OF TAX
          • Subchapter C VALUATION
          • Subchapter D SPECIAL SITUATIONS
          • Subchapter E EXCLUDED PARTIES AND TRANSACTIONS
          • Subchapter F REAL ESTATE COMPANY
          • Subchapter G FAMILY FARM CORPORATIONS
          • Subchapter H CREDITS AGAINST TAX
          • Subchapter I REFUNDS.
          • Subchapter J DETERMINATIONS.
          • Subchapter K LIENS
        • Philadelphia School District Use and Occupancy Tax Regulation
          • Article I GENERAL PROVISIONS
          • Article II IMPOSITION OF TAX
          • Article III EXEMPTIONS AND EXCLUSIONS FROM TAX
          • Article IV COLLECTION OF TAX
          • Article V RETURNS AND PAYMENT OF TAX
          • Article VI POWERS AND DUTIES OF THE COMMISSIONER
          • Article VII INTEREST AND PENALTY
          • Article VIII SUIT ON COLLECTION
          • Article IX VIOLATIONS, FINES AND PENALTIES
        • Philadelphia School Income Tax Regulations
          • Article I GENERAL PROVISIONS
          • Article II IMPOSITION AND RATE OF TAX
          • Article III RETURNS AND PAYMENT OF TAX
          • Article IV DUTIES AND POWERS OF COLLECTOR OF SCHOOL REVENUE
          • Article V INTEREST AND PENALTY
          • Article VI COLLECTION OF UNPAID TAXES
          • Article VII VIOLATIONS—FINES AND PENALTIES
          • Article VIII APPEAL PROCEDURE
        • Pittsburgh City Business Privilege Tax Regulations
          • Article I GENERAL PROVISIONS
          • Article II RETURNS
          • Article III DETERMINATION OF TAX BASE
          • Article IV COMPUTATION OF TAX
          • Article V TREASURER'S POWERS
          • Article VI SUITS FOR TAX COLLECTION VIOLATIONS, FINES, INTEREST AND PENALTIES
          • Article VII TAXPAYER'S REMEDIES
          • Article VIII APPLICABILITY TO PARTICULAR ACTIVITIES
        • Pittsburgh City Local Services Tax Regulations
          • Article I GENERAL PROVISIONS
          • Article II IMPOSITION OF TAX
          • Article III COLLECTION AT SOURCE
          • Article IV ADMINISTRATION AND ENFORCEMENT
          • Article V SUITS FOR TAX COLLECTIONS, VIOLATIONS FINES, INTEREST & PENALTIES
          • Article VI TAXPAYER REMEDIES
        • Pittsburgh City Payroll Tax Regulations
          • Article 1 GENERAL PROVISIONS
          • Article II IMPOSITION OF TAX
          • Article III EMPLOYER'S RESPONSIBILITY
          • Article IV ADMINISTRATION AND ENFORCEMENT
          • Article V SUITS FOR TAX COLLECTIONS, VIOLATIONS, FINES, INTEREST & PENALTIES
          • Article VI TAXPAYER REMEDIES
        • Pittsburgh City and School District Earnings Tax Regulations
          • Article I GENERAL PROVISIONS
          • Article II IMPOSITION OF TAX
          • Article III DECLARATION AND PAYMENT OF TAX
          • Article IV COLLECTION AT SOURCE
          • Article V ADMINISTRATION AND ENFORCEMENT
          • Article VI SUITS FOR TAX COLLECTION, VIOLATIONS, FINES INTEREST AND PENALTIES
          • Article VII TAXPAYER REMEDIES
        • Pittsburgh School District Mercantile License Tax Regulations
          • PITTSBURGH SCHOOL DISTRICT MERCANTILE LICENSE TAX
      • Index
        • Income--Corporate
        • Franchise
        • Financial Institutions
        • Insurance
        • General Administrative
        • Special Local
        • Limited Liability Companies
    • Rhode Island
      • 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
          • BASIS OF TAX (NET INCOME)
          • MINIMUM TAXES
          • SURTAXES AND OTHER 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
          • COMPUTATION OF TAXABLE INCOME—OTHER ENTITIES
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • DOING BUSINESS/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
          • TAXPAYER RIGHTS AND REMEDIES
          • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • Limited Liability Companies
          • EDITORIAL EXPLANATION— LIMITED LIABILITY COMPANIES
        • Limited Liability Partnerships
          • LIMITED LIABILITY PARTNERSHIPS—EDITORIAL EXPLANATION
        • Franchise
          • INTRODUCTION.—
          • ADMINISTRATION.—
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS.—
          • TAXABLE AND EXEMPT ENTITIES—
          • BASIS OF FRANCHISE TAX.—
          • CREDITS.—
          • ALLOCATION AND APPORTIONMENT OF INCOME.—
          • RATE OF TAX.—
          • RETURNS AND PAYMENT.—
          • TAX COLLECTION.—
          • TAXPAYER RIGHTS AND REMEDIES.—
        • Corporate Reports
          • INTRODUCTION
          • ENTITIES REQUIRED TO MAKE CORPORATE REPORTS
          • EXEMPT ENTITIES
          • FORM AND CONTENT OF REPORTS
          • FEES
        • Insurance
          • INSURANCE COMPANIES
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
      • Forms Instructions
        • Income--Corporate
          • CORPORATE INCOME TAX—FORMS
      • Annotations
        • Income--Corporate
          • FEDERAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • COMPUTATION OF TAXABLE INCOME
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, AND EXCLUSIONS
          • SUBTRACTIONS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • DOING BUSINESS/NEXUS
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • WITHHOLDING
          • TAXPAYER RIGHTS AND REMEDIES
          • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • Franchise
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS.—
          • BASIS OF FRANCHISE TAX.—
        • Insurance
          • INSURANCE COMPANIES
        • General Administrative
          • ADMINISTRATION OF TAXES
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Constitution of the State of R.I.
          • Article I DECLARATION OF CERTAIN CONSTITUTIONAL RIGHTS AND PRINCIPLES
          • Article VI OF THE LEGISLATIVE POWER
          • Article IX OF THE EXECUTIVE POWER
        • R.I. Gen. Laws
          • Title 7 CORPORATIONS, ASSOCIATIONS AND PARTNERSHIPS
            • Chapter 1 CORPORATIONS— GENERAL PROVISIONS
            • Chapter 1.1 BUSINESS CORPORATIONS
            • Chapter 1.2 RHODE ISLAND BUSINESS CORPORATION ACT
            • Chapter 6 RHODE ISLAND NONPROFIT CORPORATION ACT
            • Chapter 12 PARTNERSHIPS
            • Chapter 13 LIMITED PARTNERSHIPS
            • Chapter 16 THE RHODE ISLAND LIMITED LIABILITY COMPANY ACT
          • Title 8 COURTS AND CIVIL PROCEDURE—COURTS
            • Chapter 8 DISTRICT COURT
          • Title 11 CRIMINAL OFFENSES
            • Chapter 27 LAW PRACTICE
          • Title 14 DELINQUENT AND DEPENDENT CHILDREN
            • Chapter 1 PROCEEDINGS IN FAMILY COURT
          • Title 16 EDUCATION
            • Chapter 16 TEACHERS' RETIREMENT
            • Chapter 57 HIGHER EDUCATION ASSISTANCE AUTHORITY
            • Chapter 62 THE RHODE ISLAND STUDENT LOAN AUTHORITY
            • Chapter 70 THE RHODE ISLAND CHILDREN'S CRUSADE FOR HIGHER EDUCATION
          • Title 19 FINANCIAL INSTITUTIONS
            • Chapter 14.8 UNIFORM DEBT-MANAGEMENT SERVICES ACT
            • Chapter 20 LOAN AND INVESTMENT COMPANIES
            • Chapter 29 ELECTRONIC DEVICES AND MACHINES
          • Title 27 INSURANCE
            • Chapter 1 DOMESTIC INSURANCE COMPANIES
            • Chapter 2 FOREIGN INSURANCE COMPANIES
            • Chapter 3 SURPLUS LINES INSURANCE
            • Chapter 17 RECIPROCAL EXCHANGES AND INTERINSURERS
            • Chapter 25 RHODE ISLAND FRATERNAL CODE
            • Chapter 43 CAPTIVE INSURANCE COMPANIES
          • Title 28 LABOR AND LABOR RELATIONS
            • Chapter 17 EMPLOYEES' TRUSTS
            • Chapter 20 DIVISION OF OCCUPATIONAL SAFETY
          • Title 30 MILITARY AFFAIRS AND DEFENSE
            • Chapter 22 EXTENSION OF VETERANS' BENEFITS
          • Title 31 MOTOR AND OTHER VEHICLES
            • Chapter 50 OFFICE OF AUTOMOBILE THEFT AND INSURANCE FRAUD
          • Title 35 PUBLIC FINANCE
            • Chapter 2 FISCAL YEAR
            • Chapter 6 ACCOUNTS AND CONTROL
            • Chapter 21 RECEIPT OF TAXES, FEES, AND OTHER PAYMENTS BY CREDIT CARD
          • Title 36 PUBLIC OFFICERS AND EMPLOYEES
            • Chapter 10 RETIREMENT SYSTEM—CONTRIBUTIONS AND BENEFITS
          • Title 37 PUBLIC PROPERTY AND WORKS
            • Chapter 18 NARRAGANSETT INDIAN LAND MANAGEMENT CORPORATION
          • Title 39 PUBLIC UTILITIES AND CARRIERS
            • Chapter 6.1 Railroad Preservation.
          • Title 40 HUMAN SERVICES
            • Chapter 6.3 BONUS PROGRAM
          • Title 42 STATE AFFAIRS AND GOVERNMENT
            • Chapter 6 DEPARTMENTS OF STATE GOVERNMENT
            • Chapter 8 DEPARTMENT OF STATE
            • Chapter 11 DEPARTMENT OF ADMINISTRATION
            • Chapter 22 COMMITTEE ON ACCOUNTS AND RECORDS
            • Chapter 35 ADMINISTRATIVE PROCEDURES
            • Chapter 55 RHODE ISLAND HOUSING AND MORTGAGE FINANCE CORPORATION
            • Chapter 61 STATE LOTTERY
            • Chapter 64 RHODE ISLAND AND ECONOMIC DEVELOPMENT CORPORATION
            • Chapter 64.3 ENTERPRISE ZONES
            • Chapter 64.5 RHODE ISLAND JOBS DEVELOPMENT ACT
            • Chapter 64.6 JOBS TRAINING TAX CREDIT ACT
            • Chapter 64.7 [REPEALED] RHODE ISLAND MILL BUILDING AND ECONOMIC REVITALIZATION
            • Chapter 64.9 MILL BUILDING AND ECONOMIC REVITALIZATION ACT
            • Chapter 64.10 QUONSET DEVELOPMENT CORPORATION
            • Chapter 64.11 JOBS GROWTH ACT
            • Chapter 64.14 THE I-195 REDEVELOPMENT ACT OF 2011
            • Chapter 142 DEPARTMENT OF REVENUE
          • Title 43 STATUTES AND STATUTORY CONSTRUCTION
            • Chapter 3 CONSTRUCTION AND EFFECTS OF STATUTES
          • Title 44 TAXATION
            • Chapter 1 STATE TAX OFFICIALS
            • Chapter 2 TAX OFFICIALS GENERALLY
            • Chapter 5 LEVY AND ASSESSMENT OF LOCAL TAXES
            • Chapter 6.2 1996 RHODE ISLAND TAX AMNESTY ACT
            • Chapter 6.3 2006 RHODE ISLAND TAX AMNESTY ACT
            • Chapter 6.4 2012 RHODE ISLAND TAX AMNESTY ACT
            • Chapter 11 BUSINESS CORPORATION TAX
            • Chapter 11.1 POLITICAL ORGANIZATION TAX
            • Chapter 12 FRANCHISE TAX
            • Chapter 14 TAXATION OF BANKS
            • Chapter 17 TAXATION OF INSURANCE COMPANIES
            • Chapter 26 DECLARATION OF ESTIMATED TAX BY CORPORATIONS
            • Chapter 30 PERSONAL INCOME TAX
            • Chapter 31 INVESTMENT TAX CREDIT
            • Chapter 31.1-1 (Repealed eff. 1-1-05.) FILM PRODUCTION TAX CREDIT
            • Chapter 31.2-1 MOTION PICTURE PRODUCTION TAX CREDITS
            • Chapter 31.3 MUSICAL AND THEATRICAL PRODUCTION TAX CREDITS
            • Chapter 32 ELECTIVE DEDUCTION FOR RESEARCH AND DEVELOPMENT FACILITIES
            • Chapter 33.2 HISTORIC STRUCTURES — TAX CREDIT
            • Chapter 33.6 HISTORIC PRESERVATION TAX CREDITS 2013
            • Chapter 39.1 EMPLOYMENT TAX CREDIT
            • Chapter 39.3 EXCLUSION FOR QUALIFYING OPTIONS
            • Chapter 42 EDUCATION ASSISTANCE AND DEVELOPMENT TAX CREDIT
            • Chapter 43 TAX INCENTIVES FOR CAPITAL INVESTMENT IN SMALL BUSINESSES
            • Chapter 43.1 SMALL BUSINESS TAX CREDIT
            • Chapter 45 OMNIBUS PROPERTY TAX RELIEF AND REPLACEMENT ACT
            • Chapter 46 ADULT EDUCATION TAX CREDIT
            • Chapter 47 DAY CARE ASSISTANCE AND DEVELOPMENT TAX CREDIT
            • Chapter 48 TAX EXPENDITURE PILOT PROJECT
            • Chapter 48.1 TAX EXPENDITURE REPORTING
            • Chapter 48.2 “RHODE ISLAND ECONOMIC DEVELOPMENT TAX INCENTIVES EVALUATION ACT OF 2013”
            • Chapter 53 LEVY AND DISTRAINT
            • Chapter 54 DISABLED ACCESS CREDIT FOR SMALL BUSINESSES
            • Chapter 55 TAX INCENTIVES FOR EMPLOYERS
            • Chapter 57 RESIDENTIAL RENEWABLE ENERGY SYSTEM TAX CREDIT
            • Chapter 60 BORROWING IN ANTICIPATION OF TAXES.
            • Chapter 61 RELATING TO DEPRECIATION OF ASSETS AND NET OPERATING LOSS DEDUCTION.
            • Chapter 62 TAX CREDITS FOR CONTRIBUTIONS TO SCHOLARSHIP ORGANIZATIONS
            • Chapter 63 INCENTIVES FOR INNOVATION AND GROWTH.
            • Chapter 64 THE OUTPATIENT HEALTH CARE
            • Chapter 65 IMAGING SERVICES SURCHARGE
            • Chapter 66 RECOGNITION OF INCOME FROM DISCHARGE OF BUSINESS INDEBTEDNESS
            • Chapter 68 TAX PREPARERS ACT OF 2013
            • Chapter 69 COMPLIANCE OF PUBLIC EMPLOYEES WITH STATE INCOME TAX ACT
          • Title 45 TOWNS AND CITIES
            • Chapter 12 INDEBTEDNESS OF TOWNS AND CITIES
            • Chapter 13 STATE AID
          • Title 46 WATERS AND NAVIGATION
            • Chapter 25 NARRAGANSETT BAY COMMISSION
      • Regulations
        • R.I. Reg.
          • ADMINISTRATIVE HEARING PROCEDURES
          • BANK DEPOSITS TAX
          • BANK EXCISE TAX
          • TAX CREDITS/DEDUCTION
          • BUSINESS CORPORATION TAX
          • DECLARATORY RULINGS
          • ELECTRONIC FILING FOR PAID PREPARERS
          • ELECTRONIC FUNDS TRANSFER
          • FORMS REPRODUCTION
          • FRANCHISE TAX
          • HISTORIC PRESERVATION INVESTMENT TAX CREDIT
          • SALE OF REAL PROPERTY BY NONRESIDENTS
          • OFFERS IN COMPROMISE
          • SALES AND USE TAXES
          • TAXPAYER RIGHTS AND RESPONSIBILITIES
          • RULE 5204 RULES AND REGULATIONS FOR THE CERTIFICATION OF MOTION PICTURE PRODUCTION COMPANY TAX CREDITS
          • RULE 5460 RULES AND REGULATIONS FOR THE CERTIFICATION OF MOTION PICTURE PRODUCTION COMPANY TAX CREDITS
      • Index
        • Income--Corporate
        • Franchise
        • Corporate Reports
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • South Carolina
      • Rates
      • Explanations
        • Charts and Calendars
          • CHART OF STATE TAX SYSTEM
          • TAX CALENDARS
          • LEGISLATION
          • ADMINISTRATION OF 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
          • 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
          • WAGE 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
          • ADMINISTRATION
          • TAXABLE ENTITIES
          • EXEMPT OR EXCLUDED ENTITIES
          • BASIS OF CORPORATION LICENSE TAX
          • CREDITS
          • RATE OF TAX
          • REPORT AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Insurance
          • INSURANCE COMPANIES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENT
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Forms Instructions
        • Income--Corporate
          • CORPORATION INCOME TAX—FORMS AND INSTRUCTIONS
          • CORPORATE INCOME TAXES—E-FILE HANDBOOKS
        • Corporate Licenses
          • CORPORATION LICENSE FEES
      • Annotations
        • Income--Corporate
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS.—
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
          • GAIN OR LOSS
          • CORPORATE TRANSACTIONS
          • SUBTRACTIONS.—
          • CREDITS
          • DOING BUSINESS OR NEXUS
          • CHARACTERIZATION OF INCOME.—
          • METHODS OF APPORTIONMENT.—
          • ALTERNATIVE APPORTIONMENT FORMULAS.—
          • UNITARY BUSINESSES.—
          • RETURNS AND PAYMENT
          • WAGE WITHHOLDING.—
          • TAX COLLECTION
          • MAILING RULES
          • TAXPAYER RIGHTS AND REMEDIES.—
          • TAX ON BANKS AND FINANCIAL INSTITUTIONS
        • Limited Liability Companies
          • LIMITED LIABILITY COMPANIES—EDITORIAL EXPLANATION
        • Corporate Licenses
          • TAXABLE ENTITIES
          • EXEMPT OR EXCLUDED ENTITIES
          • BASIS OF CORPORATION LICENSE TAX
          • CREDITS
          • TAX COLLECTION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENT
          • TAX COLLECTION AND ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Constitution of S.C.
          • Article III LEGISLATIVE DEPARTMENT
          • Article IV EXECUTIVE DEPARTMENT
          • Article V JUDICIAL DEPARTMENT
          • Article VIII LOCAL GOVERNMENT
          • Article IX CORPORATIONS
          • Article X FINANCE AND TAXATION
          • Article XIV EMINENT DOMAIN
        • S.C. Code Ann.
          • Title 1 ADMINISTRATION OF THE GOVERNMENT
            • Chapter 23 STATE AGENCY RULE MAKING AND ADJUDICATION OF CONTESTED CASES
          • Title 2 GENERAL ASSEMBLY
            • Chapter 7 LEGISLATIVE ENACTMENTS
            • Chapter 41 JOINT COMMITTEE ON TAXATION
          • Title 4 COUNTIES
            • Chapter 9 COUNTY GOVERNMENT
            • Chapter 12 FEE IN LIEU OF PROPERTY TAXES
            • Chapter 29 INDUSTRIAL DEVELOPMENT PROJECTS
          • Title 6 LOCAL GOVERNMENT—PROVISIONS APPLICABLE TO SPECIAL PURPOSE DISTRICTS AND OTHER POLITICAL SUBDIVISIONS
            • Chapter 32 (Repealed eff. 6-12-08.) TEXTILES COMMUNITIES REVITALIZATION ACT
            • Chapter 34 RETAIL FACILITIES REVITALIZATION ACT
          • Title 8 PUBLIC OFFICERS AND EMPLOYEES
            • Chapter 21 FEES AND COSTS GENERALLY
          • Title 9 RETIREMENT SYSTEMS
            • Chapter 1 SOUTH CAROLINA RETIREMENT SYSTEM
          • Title 11 PUBLIC FINANCE
            • Chapter 11 STATE BUDGET SYSTEM
            • Chapter 18 SOUTH CAROLINA VOLUME CAP ALLOCATION ACT
            • Chapter 35 SOUTH CAROLINA CONSOLIDATED PROCUREMENT CODE
            • Chapter 44 HIGH GROWTH SMALL BUSINESS JOB CREATION ACT
            • Chapter 45 VENTURE CAPITAL INVESTMENT ACT OF SOUTH CAROLINA
          • Title 12 TAXATION
            • Chapter 1 GENERAL PROVISIONS (Repealed)
            • Chapter 2 GENERAL PROVISIONS
            • Chapter 3 SOUTH CAROLINA TAX REALIGNMENT COMMISSION
            • Chapter 4 THE SOUTH CAROLINA DEPARTMENT OF REVENUE
            • Chapter 5 TAX BOARD OF REVIEW (Repealed)
            • Chapter 6 SOUTH CAROLINA INCOME TAX ACT
            • Chapter 7 THE INCOME TAX ACT OF 1926 (Repealed)
            • Chapter 8 INCOME TAX WITHHOLDING
            • Chapter 9 WITHHOLDING OF INCOME TAX (Repealed)
            • Chapter 10 ENTERPRISE ZONE ACT OF 1995
            • Chapter 11 INCOME TAX ON BANKS
            • Chapter 13 INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
            • Chapter 14 ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT OF 1995
            • Chapter 15 SOUTH CAROLINA LIFE SCIENCES ACT
            • Chapter 19 LICENSE FEES OF CORPORATIONS (Repealed)
            • Chapter 20 CORPORATION LICENSE FEES
            • Chapter 21 STAMP AND BUSINESS LICENSE TAX
            • Chapter 37 ASSESSMENT OF PROPERTY TAXES
            • Chapter 45 COUNTY TREASURERS AND COLLECTION OF TAXES
            • Chapter 47 ERRONEOUS ASSESSMENTS AND PAYMENTS (Repealed)
            • Chapter 49 ENFORCED COLLECTION OF TAXES GENERALLY
            • Chapter 53 TAX COLLECTION BY STATE TAX COMMISSION
            • Chapter 54 UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA TAX COMMISSION
            • Chapter 55 Overdue Tax Debt Collection Act.
            • Chapter 56 SETOFF DEBT COLLECTION ACT
            • Chapter 57 UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
            • Chapter 58 SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
            • Chapter 60 THE SOUTH CAROLINA REVENUE PROCEDURES ACT
            • Chapter 62 SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
            • Chapter 65 SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT
            • Chapter 67 SOUTH CAROLINA ABANDONED BUILDINGS REVITALIZATION ACT
          • Title 13 PLANNING, RESEARCH AND DEVELOPMENT
            • Chapter 17 SOUTH CAROLINA RESEARCH AUTHORITY
          • Title 15 CIVIL REMEDIES AND PROCEDURES
            • Chapter 3 LIMITATION OF CIVIL ACTIONS
            • Chapter 53 DECLARATORY JUDGMENTS
          • Title 25 MILITARY, CIVIL DEFENSE AND VETERANS AFFAIRS
            • Chapter 1 MILITARY CODE
              • Article 1 General Provisions
          • Title 26 NOTARIES PUBLIC AND ACKNOWLEDGMENTS
            • Chapter 5 ELECTRONIC COMMERCE ACT
          • Title 27 PROPERTY AND CONVEYANCES
            • Chapter 16 THE CATAWBA INDIAN CLAIMS SETTLEMENT ACT
          • Title 30 PUBLIC RECORDS
            • Chapter 4 FREEDOM OF INFORMATION ACT
          • Title 32 CONTRACTS AND AGENTS
            • Chapter 13 CONTRACT FOR REIMBURSEMENT OF FEDERAL MANUFACTURER'S EXCISE TAX.
          • Title 33 CORPORATIONS, PARTNERSHIPS AND ASSOCIATIONS
            • Chapter 9 DOMESTICATION OF A FOREIGN CORPORATION
            • Chapter 11 MERGER AND SHARE EXCHANGE
            • Chapter 41 UNIFORM PARTNERSHIP ACT
            • Chapter 42 UNIFORM LIMITED PARTNERSHIP ACT
            • Chapter 43 SOUTH CAROLINA LIMITED LIABILITY COMPANY ACT
            • Chapter 44 UNIFORM LIMITED LIABILITY COMPANY ACT OF 1996
          • Title 38 INSURANCE
            • Chapter 1 TITLES AND DEFINITIONS
            • Chapter 2 PENALTIES
            • Chapter 7 FEES AND TAXES
            • Chapter 13 EXAMINATIONS, INVESTIGATIONS, RECORDS AND REPORTS
            • Chapter 17 RECIPROCAL INSURANCE
            • Chapter 25 UNAUTHORIZED TRANSACTION OF INSURANCE BUSINESS
            • Chapter 29 SOUTH CAROLINA LIFE AND ACCIDENT AND HEALTH INSURANCE GUARANTY ASSOCIATION
            • Chapter 31 SOUTH CAROLINA PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATION
            • Chapter 33 HEALTH MAINTENANCE ORGANIZATIONS
            • Chapter 45 INSURANCE BROKERS AND SURPLUS LINES INSURANCE
            • Chapter 74 HEALTH INSURANCE POOL
            • Chapter 90 CAPTIVE INSURANCE COMPANIES
          • Title 41 LABOR AND EMPLOYMENT
            • Chapter 39 EMPLOYMENT SECURITY—PROTECTION OF RIGHTS AND BENEFITS
            • Chapter 44 (Repealed eff. upon certification that remaining investments of private sector limited partners have been liquidated.) PALMETTO SEED CAPITAL FUND LIMITED PARTNERSHIP
          • Title 42 WORKER'S COMPENSATION
            • Chapter 5 INSURANCE AND SELF-INSURANCE
          • Title 43 SOCIAL SERVICES
            • Chapter 5 PUBLIC AID, ASSISTANCE AND RELIEF GENERALLY
          • Title 44 HEALTH
            • Chapter 56 SOUTH CAROLINA HAZARDOUS WASTE MANAGEMENT ACT
            • Chapter 96 SOUTH CAROLINA SOLID WASTE POLICY AND MANAGEMENT ACT
          • Title 48 ENVIRONMENTAL PROTECTION AND CONSERVATION
            • Chapter 3 POLLUTION CONTROL FACILITIES
          • Title 49 WATERS, WATER RESOURCES AND DRAINAGE
            • Chapter 29 SOUTH CAROLINA SCENIC RIVERS ACT
          • Title 59 EDUCATION
            • Chapter 127 SOUTH CAROLINA STATE UNIVERSITY ACADEMIC AND ADMINISTRATIVE FACILITIES BOND ACT
        • L. 2004
          • L. 2004, Act 248.
        • L. 2006
          • L. 2006, Act 397.
        • L. 2008
          • L. 2008, Act 310
        • L. 2009
          • L. 2009, Act 23
        • L. 2010
          • L. 2010, Act 291
        • L. 2011
          • L. 2011, Act 73
        • L. 2014
          • L. 2014, Act 286
      • Regulations
        • S.C. Code Regs.
          • Chapter 5 DEPARTMENT OF AGRICULTURE
          • Chapter 117 DEPARTMENT OF REVENUE
            • Article 1 ADMINISTRATIVE REGULATIONS
            • Article 5 INCOME TAX (REPEALED)
            • Article 10 ADMINISTRATIVE MATTERS
            • Article 12 INCOME TAX
            • Article 18 WITHHOLDING
            • Article 24 MISCELLANEOUS TAXES.
      • Index
        • Income--Corporate
        • Corporate Licenses
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • South Dakota
      • 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
          • BANK FRANCHISE TAX
        • Limited Liability Companies
          • EDITORIAL EXPLANATION—LIMITED LIABILITY COMPANIES
        • Limited Liability Partnerships
          • EDITORIAL EXPLANATION—LIMITED LIABILITY PARTNERSHIPS
        • 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
      • Forms Instructions
        • Income--Corporate
          • CORPORATE INCOME TAXES—FORMS
      • Annotations
        • Income--Corporate
          • BANK FRANCHISE TAX
        • General Administrative
          • ADMINISTRATION OF TAXES
          • TAX COLLECTION ENFORCEMENT
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • S.D. Constitution
          • Article III LEGISLATIVE DEPARTMENT
          • Article IV EXECUTIVE DEPARTMENT
          • Article VI BILL OF RIGHTS
          • Article VIII EDUCATION AND SCHOOL LANDS
          • Article XI REVENUE AND FINANCE
          • Article XV MILITIA
        • S.D. Codified Laws
          • Title 1 STATE AFFAIRS AND GOVERNMENT
            • Chapter 1-5 TIME AND DATES
            • Chapter 1-8 SECRETARY OF STATE
            • Chapter 1-26 ADMINISTRATIVE PROCEDURE AND RULES
            • Chapter 1-26A PUBLICATION OF ADMINISTRATIVE RULES
            • Chapter 1-27 PUBLIC RECORDS AND FILES
            • Chapter 1-35 DEPARTMENT OF COMMERCE AND REGULATION
            • Chapter 1-47 DEPARTMENT OF REVENUE
          • Title 2 LEGISLATURE AND STATUTES
            • Chapter 2-1 INITIATIVE AND REFERENDUM
            • Chapter 2-4 SESSIONS OF LEGISLATURE
            • Chapter 2-14 CONSTRUCTION AND EFFECT OF STATUTES
            • Chapter 2-16 CODES AND COMPILATIONS
          • Title 5 PUBLIC PROPERTY, PURCHASES AND CONTRACTS
            • Chapter 5-18 PUBLIC CONTRACTS AWARDED ON COMPETITIVE BIDS
          • Title 7 COUNTIES
            • Chapter 7-11 COUNTY TREASURER
          • Title 10 TAXATION.
            • Chapter 10-1 STATE DEPARTMENT OF REVENUE
            • Chapter 10-12A TAX COLLECTION AGREEMENTS WITH INDIAN TRIBES
            • Chapter 10-22 COLLECTION OF DELINQUENT PROPERTY TAXES
            • Chapter 10-43 INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS
            • Chapter 10-44 INSURANCE COMPANY PREMIUM AND ANNUITY TAX.
            • Chapter 10-52 UNIFORM MUNICIPAL NON-AD VALOREM TAX LAW
            • Chapter 10-54 MULTISTATE TAX COMPACT
            • Chapter 10-55A RECOVERY OF CERTAIN TAXES
            • Chapter 10-56 COLLECTION OF DELINQUENT TAXES
            • Chapter 10-59 UNIFORM ADMINISTRATION OF CERTAIN STATE TAXES
            • Chapter 10-62 TAXATION OF INTERMEDIATE CARE FACILITIES FOR PERSONS WITH MENTAL RETARDATION
          • Title 11 PLANNING, ZONING AND HOUSING PROGRAMS.
            • Chapter 11-7 COUNTY AND MUNICIPAL HOUSING AND REDEVELOPMENT.
          • Title 17 NOTICE AND PUBLICATION
            • Chapter 17-4 NOTICE BY MAIL
          • Title 28 PUBLIC WELFARE AND ASSISTANCE
            • Chapter 28-1 STATE DEPARTMENT OF SOCIAL SERVICES [REPEALED]
          • Title 33 MILITARY AFFAIRS
            • Chapter 33-17 VETERANS' AND SERVICEMEN'S BENEFITS
          • Title 35 ALCOHOLIC BEVERAGES
            • Chapter 35-5 OCCUPATIONAL TAX
          • Title 47 CORPORATIONS.
            • Chapter 47-1A SOUTH DAKOTA BUSINESS CORPORATION ACT
              • Part 15 Foreign Corporations
                • Subpart A Certificate of Authority
            • Chapter 47-27 Foreign Nonprofit Corporations
            • Chapter 47-34 LIMITED LIABILITY COMPANIES.
            • Chapter 47-34A UNIFORM LIMITED LIABILITY COMPANY ACT
          • Title 48 PARTNERSHIPS
            • Chapter 48-2 [Repealed eff. 7-1-01.] AGENCY AND LIABILITY OF PARTNERS
            • Chapter 48-7 UNIFORM LIMITED PARTNERSHIP ACT
            • Chapter 48-7A UNIFORM PARTNERSHIP ACT
              • Article I General Provisions
              • Article II Nature Of Partnership
              • Article III Relations Of Partners To Persons Dealing With Partnership
              • Article X Limited Liability Partnership
              • Article XI Foreign Limited Partnership
              • Article XIII Miscellaneous Provisions
          • Title 51A BANKS AND BANKING
            • Chapter 51A-1 DEFINITIONS, GENERAL PROVISIONS AND PENALTIES
            • Chapter 51A-3 ORGANIZATION, APPLICATIONS, AND CAPITAL STRUCTURE OF BANKING CORPORATIONS
            • Chapter 51A-5 TRUST BUSINESS OF BANKS
            • Chapter 51A-12 BANK LOANS
          • Title 52 (Repealed eff. 7-1-07.) SAVINGS AND LOAN ASSOCIATIONS
            • Chapter 52-1 (Repealed eff. 7-1-07.) DEFINITIONS AND GENERAL PROVISIONS
          • Title 54 DEBTOR AND CREDITOR
            • Chapter 54-3 INTEREST AND USURY
            • Chapter 54-4 INSTALLMENT LOAN LICENSES
            • Chapter 54-14 MORTGAGE LENDER BUSINESS
          • Title 58 INSURANCE
            • Chapter 58-1 DEFINITIONS AND GENERAL PROVISIONS
            • Chapter 58-2 DIVISIONS OF INSURANCE
            • Chapter 58-3 EXAMINATION OF INSURERS, BROKERS AND AGENTS
            • Chapter 58-5 ORGANIZATION AND GENERAL POWERS OF INSURERS.
            • Chapter 58-6 AUTHORITY TO TRANSACT INSURANCE IN STATE.
            • Chapter 58-6A RISK RETENTION GROUPS
            • Chapter 58-29A INSURANCE GUARANTY ASSOCIATION
            • Chapter 58-29C LIFE AND HEALTH
            • Chapter 58-32 SURPLUS LINE INSURANCE
            • Chapter 58-37A FRATERNAL BENEFIT SOCIEITIES
            • Chapter 58-38 NONPROFIT MEDICAL AND SURGICAL PLANS
            • Chapter 58-39 NONPROFIT DENTAL SERVICE PLANS
            • Chapter 58-40 NONPROFIT HOSPITAL SERVICE PLANS
            • Chapter 58-41 HEALTH MAINTENANCE ORGANIZATIONS
            • Chapter 58-46 CAPTIVE INSURANCE COMPANIES
          • Title 59 AGENCY
            • Chapter 59-11 MODEL REGISTERED AGENTS ACT
        • L. 2014
          • L. 2014, HB1200 (c. 60)
      • Regulations
        • S.D. Admin. R.
          • Title 20 DEPARTMENT OF LABOR AND REGULATION
            • Article 20:06 INSURANCE
              • Chapter 20:06:16 Premium Tax
          • Title 64 DEPARTMENT OF REVENUE
            • Article 64:01 ADMINISTRATION
              • Chapter 64:01:01 Administration Of Department
            • Article 64:26 BANKS AND FINANCIAL INSTITUTIONS
              • Chapter 64:26:01 Definitions
              • Chapter 64:26:02 Administration Of Program
              • Chapter 64:26:03 Income—Interpretive Rules
              • Chapter 64:26:04 Expenses—Interpretive Rules
      • Index
        • Income--Corporate
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • Tennessee
      • 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 RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • NET INCOME BASED TAXES
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX (NET EARNINGS)
          • 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
          • MULTISTATE TAX COMPACT
          • DOING BUSINESS OR NEXUS
          • METHODS OF APPORTIONMENT
          • ALTERNATIVE APPORTIONMENT FORMULAS
          • INDUSTRY–SPECIFIC APPORTIONMENT FORMULAS
          • UNITARY BUSINESSES
          • POST ALLOCATION /APPORTIONMENT ADJUSTMENTS
          • RATE OF TAX
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Limited Liability Companies
          • Limited liability companies
        • Limited Liability Partnerships
          • LIMITED LIABILITY PARTNERSHIPS
        • 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 COMPANIES
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Forms Instructions
        • Franchise
          • CORPORATION FRANCHISE AND EXCISE TAXES—FORMS
        • General Administrative
          • GENERAL ADMINISTRATIVE PROVISIONS—FORMS
      • Annotations
        • Income--Corporate
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX (NET EARNINGS)
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
          • CORPORATE TRANSACTIONS
          • ADDITIONS TO TAXABLE INCOME
          • SUBTRACTIONS
          • CREDITS
          • 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
        • Limited Liability Companies
          • Limited liability companies
        • Franchise
          • INTRODUCTION
          • ADMINISTRATION
          • FEDERAL AND STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABLE AND EXEMPT ENTITIES
          • BASIS OF FRANCHISE TAX
          • ACCOUNTING REQUIREMENTS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • RETURNS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Insurance
          • INSURANCE COMPANIES
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
      • Statutes
        • Tenn. Constitution
          • Article II THE LEGISLATIVE DEPARTMENT
          • Article III EXECUTIVE DEPARTMENT
        • Tenn. Code Ann.
          • Title 1 CODE AND STATUTES
            • Chapter 3 CONSTRUCTION OF STATUTES
          • Title 4 STATE GOVERNMENT
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 4 ADMINISTRATION OF STATE DEPARTMENTS
            • Chapter 5 ADMINISTRATIVE RULES AND PROCEDURE
            • Chapter 28 TENNESSEE SMALL BUSINESS INVESTMENT COMPANY CREDIT ACT
          • Title 6 CITIES AND TOWNS—MAYOR—ALDERANIC CHARTER
            • Chapter 22 FISCAL AFFAIRS UNDER CITY MANAGER-COMMISSION CHARTER
          • Title 7 CONSOLIDATED GOVERNMENTS—GOVERNMENTAL PROPERTY FUNCTIONS
            • Chapter 6 METROPOLITAN GOVERNMENT—CELEBRATION AUTHORITY ACT
          • Title 9 PUBLIC FINANCES
            • Chapter 1 GENERAL PROVISIONS
            • Chapter 4 PUBLIC FINANCE
            • Chapter 6 STATE BUDGET AND APPROPRIATIONS
            • Chapter 8 BOARD OF CLAIMS
          • Title 13 PUBLIC PLANNING AND HOUSING
            • Chapter 20 HOUSING AUTHORITIES LAW
              • Part 2 Redevelopment
            • Chapter 23 HOUSING DEVELOPMENT AGENCY
          • Title 20 CIVIL PROCEDURE
            • Chapter 2 PROCESS
            • Chapter 13 ACTIONS BY AND AGAINST STATE
          • Title 26 EXECUTION
            • Chapter 5 SALE ON EXECUTION
          • Title 27 APPEAL AND REVIEW
            • Chapter 9 REVIEW OF BOARDS AND COMMISSIONS
          • Title 28 LIMITATION OF ACTIONS
            • Chapter 3 LIMITATION OF ACTIONS OTHER THAN REAL
          • Title 30 ADMINISTRATION OF ESTATES
            • Chapter 2 MANAGEMENT, SETTLEMENT AND DISTRIBUTION
          • Title 39 CRIMINAL OFFENSES
            • Chapter 14 OFFENSES AGAINST PROPERTY
              • Part 6 Tennessee Personal and Commercial Computer Act of 2003
          • Title 43 AGRICULTURE AND HORTICULTURE
            • Chapter 16 COOPERATIVE MARKETING ASSOCIATIONS
          • Title 45 BANKS AND FINANCIAL INSTITUTIONS
            • Chapter 2 BANKING INSTITUTIONS
            • Chapter 3 SAVINGS AND LOAN ASSOCIATIONS
            • Chapter 4 CREDIT UNIONS
          • Title 48 CORPORATIONS AND ASSOCIATIONS
            • Chapter 11 GENERAL PROVISIONS.
            • Chapter 15 OFFICES AND AGENT.
            • Chapter 24 DISSOLUTION.
            • Chapter 101 SPECIAL PURPOSE CORPORATIONS AND ASSOCIATIONS.
            • Chapter 201 GENERAL PROVISIONS.
            • Chapter 202 DEFINITIONS.
            • Chapter 203 FORMATION.
            • Chapter 204 CONVERSION OF PARTNERSHIP TO AN LLC
            • Chapter 205 ARTICLES OF ORGANIZATION.
            • Chapter 206 OPERATING AGREEMENT.
            • Chapter 207 NAME.
            • Chapter 208 REGISTERED AGENT.
            • Chapter 209 AMENDMENT OF ARTICLES.
            • Chapter 211 CLASSIFICATION FOR TAX PURPOSES.
            • Chapter 212 GENERAL POWERS OF LLC.
            • Chapter 213 ULTRA VIRES ACTIONS.
            • Chapter 214 TRANSACTION OF BUSINESS OUTSIDE TENNESSEE.
            • Chapter 215 MEMBERS AND MEMBERSHIP INTERESTS.
            • Chapter 216 TERMINATION OF MEMBERSHIP INTEREST.
            • Chapter 217 ABSENCE OF PERSONAL LIABILITY.
            • Chapter 218 ASSIGNMENT.
            • Chapter 219 POWERS OF ESTATE.
            • Chapter 220 SHARING OF PROFITS AND LOSSES.
            • Chapter 221 PREEMPTIVE RIGHTS.
            • Chapter 222 MEMBERSHIP MEETINGS.
            • Chapter 223 MEMBER ACTIONS WITHOUT A MEETING.
            • Chapter 224 VOTING.
            • Chapter 225 PROXIES.
            • Chapter 226 MEMBER VOTING AGREEMENTS.
            • Chapter 228 RECORDS AND REPORTS.
            • Chapter 230 DERIVATIVE ACTIONS AND EQUITABLE REMEDIES
            • Chapter 231 DISSENTER'S RIGHTS
            • Chapter 232 CONTRIBUTIONS AND ADMISSION OF MEMBERS
            • Chapter 233 CONTRIBUTION AGREEMENTS
            • Chapter 234 CONTRIBUTION ALLOWANCE AGREEMENTS
            • Chapter 235 FINANCIAL PROVISIONS
            • Chapter 236 DISTRIBUTIONS
            • Chapter 237 LIABILITY UPON WRONGFUL DISTRIBUTION
            • Chapter 238 GOVERNANCE
            • Chapter 239 GOVERNOR MANAGEMENT
            • Chapter 240 MEMBER MANAGEMENT
            • Chapter 241 MANAGERS
            • Chapter 242 LOANS AND OBLIGATIONS
            • Chapter 243 INDEMNIFICATION
            • Chapter 244 MERGER AND TRANSFER OF ASSETS
            • Chapter 245 DISSOLUTION GENERALLY
            • Chapter 246 FOREIGN LIMITED LIABILITY COMPANIES
            • Chapter 247 FILING DOCUMENTS AND SECRETARY OF STATE.
            • Chapter 248 PROFESSIONAL LIMITED LIABILITY COMPANIES,
            • Chapter 249 TENNESSEE REVISED LIMITED LIABILITY COMPANY ACT
          • Title 49 EDUCATION
            • Chapter 2 LOCAL ADMINISTRATION
          • Title 55 MOTOR AND OTHER VEHICLES
            • Chapter 2 ADMINISTRATION BY DEPARTMENT OF REVENUE
          • Title 56 INSURANCE
            • Chapter 1 DEPARTMENT OF COMMERCE AND INSURANCE
            • Chapter 4 FEES AND TAXES
            • Chapter 13 REVISED TENNESSEE CAPTIVE INSURANCE ACT
              • Part 1 General Provisions
            • Chapter 14 SURPLUS LINES INSURANCE
            • Chapter 21 STATE MUTUAL FIRE INSURANCE COMPANIES
            • Chapter 25 FRATERNAL BENEFITS SOCIETIES
            • Chapter 27 MEDICAL SERVICE PLAN LAW, 1945
            • Chapter 28 HOSPITAL SERVICE CORPORATIONS
            • Chapter 30 DENTAL SERVICE PLAN LAW, 1961
            • Chapter 31 VISION SERVICE PLAN LAW
            • Chapter 32 HEALTH MAINTENANCE ORGANIZATION ACT 1986
            • Chapter 35 TITLE INSURANCE LAW
            • Chapter 43 TENNESSEE LEGAL INSURANCE ACT
            • Chapter 45 RISK RETENTION GROUPS AND PURCHASING GROUPS
          • Title 60 OIL AND GAS
            • Chapter 1 PRODUCTION OF OIL AND GAS
          • Title 61 PARTNERSHIPS
            • Chapter 1 REVISED UNIFORM PARTNERSHIP ACT
          • Title 62 PROFESSIONS, BUSINESSES AND TRADES
            • Chapter 29 TAX RETURN PREPARERS
          • Title 66 PROPERTY
            • Chapter 9 EASEMENTS AND RESTRICTIVE COVENANTS
            • Chapter 21 RECORDING AND ENFORCEMENT OF LIENS
          • Title 67 TAXES AND LICENSES
            • Chapter 1 GENERAL PROVISIONS
              • Part 1 Miscellaneous Provisions
              • Part 5 Assessors of Property
              • Part 6 General Revenue Authority of Counties
              • Part 7 Collection and Enforcement Generally
              • Part 8 Penalties and Interest
              • Part 9 Payment of Tax Under Protest
              • Part 12 Enforcement by Distress Warrant
              • Part 13 General Powers to Obtain Evidence
              • Part 14 Tax Enforcement Procedures Act
              • Part 15 Statute of Limitations
              • Part 16 Officers Charged with Delinquent Taxes
              • Part 17 Disclosure of Tax Returns and Tax Information
              • Part 18 Taxpayer Remedies for Disputed Taxes
            • Chapter 2 INCOME TAXATION
            • Chapter 3 PETROLEUM PRODUCTS TAXES
              • Part 8 Enforcement Provisions
              • Part 12 Highway User Fuel Tax
            • Chapter 4 PRIVILEGE AND EXCISE TAXES
              • Part 4 Part 4—General Revenue Law—Privileges Taxable by State Only
              • Part 6 General Revenue Law—Litigation Tax
              • Part 7 Business Tax
              • Part 8 Bail Bond Tax
              • Part 9 Franchise Tax Law [Repealed]
              • Part 10 Tobacco Tax Law
              • Part 14 Accommodations for Transients—Hotel Occupancy
              • Part 17 Occupation Tax
              • Part 20 Excise Tax Law
              • Part 21 Franchise Tax Law
            • Chapter 5 PROPERTY TAX
              • Part 2 Exemptions
              • Part 3 Assessors and Equalizers Generally
              • Part 5 Classification and Assessment-Miscellaneous Provisions
              • Part 7 Classification and Assessment-Tax Relief
              • Part 9 Classification and Assessment-Tangible Personal Property
              • Part 12 Classification and Assessment-Insurance Companies
              • Part 13 Classification and Assessment-Utilities and Carriers
              • Part 16 Periodic Reappraisal and Equalization
              • Part 20 -Delinquent Taxes
              • Part 24 Tax Lien-Enforcement Generally
            • Chapter 6 SALES AND USE TAXES
              • Part 1 -General Provisions
              • Part 2 Taxes Imposed
              • Part 3 Exemptions
              • Part 5 Collection and Enforcement Generally
              • Part 6 Dealer Registration
              • Part 7 -Local Option Revenue Act
              • Part 8 Simplified Sales and Use Tax Administration
            • Chapter 7 SEVERANCE TAXES
              • Part 1 -Coal Severance Tax
            • Chapter 8 TRANSFER TAXES
              • Part 1 Gift Tax
              • Part 4 Inheritance Tax-Administration
            • Chapter 9 PAYMENTS IN LIEU OF TAXES
              • Part 1 Tennessee Valley Authority (Tennessee State Revenue Sharing Act)
              • Part 2 -Local Hospital Authorities
      • Regulations
        • Tenn. Comp. R. & Regs.
          • 1320 DEPARTMENT OF REVENUE
            • Chapter 1320-1-1 ADMINISTRATION
            • Chapter 1320-1-2 TAXPAYER REMEDIES FOR DISPUTED TAXES
            • Chapter 1320-2-1 TAX ENFORCEMENT PROCEDURES ACT
            • Chapter 1320-6-1 FRANCHISE AND EXCISE TAX RULES
      • Index
        • Income--Corporate
        • Franchise
        • Insurance
        • General Administrative
        • Limited Liability Companies
    • Texas
      • Rates
      • Explanations
        • Charts and Calendars
          • CHART OF STATE TAX SYSTEM
          • TAX CALENDARS
          • LEGISLATION
          • ADMINISTRATIVE DEPARTMENTS
          • CHART OF STATE TREATMENT OF INTERNET ACCESS CHARGES
        • Franchise
          • CORPORATION FRANCHISE TAX
          • ADMINISTRATION
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX
          • MINIMUM TAXES
          • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
          • ACCOUNTING REQUIREMENTS
          • COMPUTATION OF TAX
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
          • 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
          • REPORTS 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 Partnerships
        • Insurance
          • INSURANCE COMPANIES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
      • Forms Instructions
        • Franchise
          • FRANCHISE TAX—FORMS
        • Insurance
          • INSURANCE TAX—FORMS
      • Annotations
        • Franchise
          • CORPORATION FRANCHISE TAX
          • FEDERAL RESTRICTIONS
          • STATE CONSTITUTIONAL RESTRICTIONS
          • TAXABILITY OF CORPORATE AND NONCORPORATE ENTITIES
          • BASIS OF TAX
          • COMPARISON OF FEDERAL AND STATE INCOME TAX LAWS
          • ACCOUNTING REQUIREMENTS
          • COMPUTATION OF TAX
          • SPECIFIC ITEMS OF INCOME, DEDUCTIONS, EXCLUSIONS
          • CORPORATE TRANSACTIONS
          • CREDITS
          • ALLOCATION AND APPORTIONMENT OF INCOME
          • DOING BUSINESS OR NEXUS
          • CHARACTERIZATION OF INCOME
          • METHODS OF APPORTIONMENT
          • INDUSTRY-SPECIFIC APPORTIONMENT FORMULAS
          • RATE OF TAX
          • REPORTS AND PAYMENT
          • TAX COLLECTION
          • TAXPAYER RIGHTS AND REMEDIES
        • Limited Liability Companies
          • Editorial Explanation—Limited Liability Companies
        • Insurance
          • INSURANCE COMPANIES—EDITORIAL EXPLANATION
        • General Administrative
          • ADMINISTRATION OF TAXES
          • RETURNS AND PAYMENTS
          • TAX COLLECTION ENFORCEMENT
          • NONCOMPLIANCE PENALTIES AND INTEREST
          • TAXPAYER RIGHTS AND REMEDIES
          • MISCELLANEOUS PROVISIONS
      • Statutes
        • Tex. Constitution
          • Article III LEGISLATIVE DEPARTMENT
            • PROCEEDINGS
            • REQUIREMENTS AND LIMITATIONS
          • Article IV EXECUTIVE DEPARTMENT
          • Article VII EDUCATION
            • THE PUBLIC FREE SCHOOLS
            • UNIVERSITY
          • Article VIII TAXATION AND REVENUE
          • Article IX COUNTIES
            • HOSPITAL DISTRICTS
          • Article XI MUNICIPAL CORPORATIONS
          • Article XVI GENERAL PROVISIONS
        • Tex. Rev. Civ. Stat. Ann.
          • Title 105 PARTNERSHIPS AND JOINT STOCK COMPANIES
            • Chapter 1 PARTNERSHIPS
              • Texas Revised Limited Partnership Act
              • Texas Revised Partnership Act
                • Article I General Provisions
                • Article III Relations of Partners to Persons Dealing with Partnership
        • Tex. Agric. Code Ann.
          • Title 4 AGRICULTURAL ORGANIZATIONS
            • Chapter 51 FARMERS' COOPERATIVE SOCIETIES
            • Chapter 54 MUTUAL LOAN CORPORATIONS
            • Chapter 55 COOPERATIVE CREDIT ASSOCIATIONS
        • Tex. Alco. Bev. Code Ann.
          • Title 1 GENERAL PROVISIONS
            • Chapter 1 GENERAL PROVISIONS
        • Tex. Business Organizations Code Ann.
          • Title 1 GENERAL PROVISIONS
            • Chapter 1 DEFINITIONS AND OTHER GENERAL PROVISIONS
              • Subchapter A Definitions and Purpose
            • Chapter 2 PURPOSES AND POWERS OF DOMESTIC ENTITY
              • Subchapter B Powers of Domestic Entity
            • Chapter 4 FILINGS
              • Subchapter D Filing Fees
            • Chapter 9 FOREIGN ENTITIES
              • Subchapter C Revocation of Registration by Secretary of State
              • Subchapter D Judicial Revocation of Registration
              • Subchapter F Determination of Transacting Business in This State
            • Chapter 10 MERGERS, INTEREST EXCHANGES, CONVERSIONS, AND SALES OF ASSETS
              • Subchapter A Mergers
            • Chapter 11 WINDING UP AND TERMINATION OF DOMESTIC ENTITY
              • Subchapter F Involuntary Termination of Filing Entity by Secretary of State
          • Title 2 CORPORATIONS
            • Chapter 21 FOR-PROFIT CORPORATIONS
              • Subchapter A General Provisions
            • Chapter 23 SPECIAL-PURPOSE CORPORATIONS
              • Subchapter C Grand Lodges
          • Title 5 REAL ESTATE INVESTMENT TRUSTS
            • Chapter 200 REAL ESTATE INVESTMENT TRUSTS
              • Subchapter K Miscellaneous Provisions
          • Title 6 ASSOCIATIONS
            • Chapter 251 COOPERATIVE ASSOCIATIONS
              • Subchapter F Meetings and Voting
          • Title 8 MISCELLANEOUS AND TRANSITION PROVISIONS
            • Chapter 402 Miscellaneous and Transition Provisions
        • Tex. Gov't. Code Ann.
          • Title 2 JUDICIAL BRANCH
            • Subtitle A COURTS
              • Chapter 23 General Provisions for Trial Courts
                • Subchapter B Priority in Setting Hearings and Trials
          • Title 3 LEGISLATIVE BRANCH
            • Subtitle A LEGISLATURE
              • Chapter 301 Legislative Organization
                • Subchapter A Initial Meeting and Organization
            • Subtitle B LEGISLATION
              • Chapter 311 Code Construction Act
                • Subchapter A General Provisions
          • Title 4 EXECUTIVE BRANCH
            • Subtitle A EXECUTIVE OFFICERS
              • Chapter 403 Comptroller of Public Accounts
                • Subchapter B General Powers and Duties
                • Subchapter E Claims
                • Subchapter J Suits by Persons Owing Taxes or Fees
                • Subchapter M Study of School District Property Values
              • Chapter 404 State Treasurer
                • Subchapter F State Funds Reform Act
            • Subtitle B LAW ENFORCEMENT AND PUBLIC PROTECTION
              • Chapter 418 Emergency Management
                • Subchapter B Powers and Duties of Governor
                • Subchapter E Local And Interjurisdictional Emergency Management
            • Subtitle F COMMERCE AND INDUSTRIAL DEVELOPMENT
              • Chapter 490 FUNDING FOR EMERGING TECHNOLOGY
                • Subchapter H Franchise Tax Credit For Clean Energy Project
          • Title 5 OPEN GOVERNMENT; ETHICS
            • Subtitle A OPEN GOVERNMENT
              • Chapter 552 Public Information
                • Subchapter C Information Excepted from Required Disclosure
          • Title 9 PUBLIC SECURITIES
            • Subtitle J SPECIFIC AUTHORITY FOR MUNICIPALITIES TO ISSUE SECURITIES
              • Chapter 1510 Bonds for Highway Projects or Facilities
          • Title 10 GENERAL GOVERNMENT
            • Subtitle G ECONOMIC DEVELOPMENT PROGRAMS INVOLVING BOTH STATE AND LOCAL GOVERNMENTS
              • Chapter 2303 Enterprise Zones
                • Subchapter G Enterprise Zone Benefits
        • Tex. Health & Safety Code Ann.
          • Title 4 HEALTH FACILITIES
            • Subtitle A FINANCING, CONSTRUCTING, AND INSPECTING HEALTH FACILITIES
              • Chapter 221 Health Facilities Development Act
                • Subchapter B Creation and Operation of Development Corporation
        • Tex. Ins. Code Ann.
          • Title 1 THE INSURANCE CODE OF 1951
            • Chapter 4 TAXES AND FEES
              • Subchapter B Premium Tax Credit for Investment in Certified Capital Company
          • Title 2 TEXAS DEPARTMENT OF INSURANCE
            • Subtitle B DISCIPLINE AND ENFORCEMENT
              • Chapter 101 Unauthorized Insurance
                • Subchapter F Taxes [Repealed]
          • Title 3 DEPARTMENT FUNDS, FEES, AND TAXES
            • Subtitle A GENERAL PROVISIONS
              • Chapter 201 Collection of Revenue and Administration of Funds
                • Subchapter A General Provisions
                • Subchapter B Administration
              • Chapter 202 Fees
                • Subchapter A General Provisions
                • Subchapter B Specific Maximum Fees
                • Subchapter C Deposit and Use of Fees
              • Chapter 203 General Provisions Relating to Taxes
            • Subtitle B INSURANCE PREMIUM TAXES
              • Chapter 221 Property and Casualty Insurance Premium Tax
              • Chapter 222 Life, Health, and Accident Insurance Premium Tax
              • Chapter 223 Title Insurance Premium Tax
              • Chapter 223A Captive Insurance Premium Tax
              • Chapter 224 Reciprocal and Interinsurance Exchange Premium Tax
              • Chapter 225 Surplus Lines Insurance Premium Tax
              • Chapter 226 Unauthorized and Independently Procured Insurance Premium Tax
                • Subchapter A Unauthorized Insurance Premium Tax
                • Subchapter B Independently Procured Insurance Premium Tax
              • Chapter 227 Disposition of Proceeds of Certain Premium Taxes
              • Chapter 228 Premium Tax Credit for Certain Investments
              • Chapter 229 Cooperative Agreements with Other States
            • Subtitle C INSURANCE MAINTENANCE TAXES
              • Chapter 251 General Provisions
              • Chapter 252 Fire and Allied Lines Insurance
              • Chapter 253 Casualty Insurance and Fidelity, Guaranty, and Surety Bond Insurance
              • Chapter 254 Motor Vehicle Insurance
              • Chapter 255 Workers' Compensation Insurance
              • Chapter 256 Aircraft Insurance
              • Chapter 257 Life, Health, and Accident Insurance
              • Chapter 258 Health Maintenance Organizations
              • Chapter 259 Third-Party Administrators
              • Chapter 260 Nonprofit Legal Services Corporations
              • Chapter 261 Texas Insurance Exchange
            • Subtitle D TITLE INSURANCE MAINTENANCE FEES
              • Chapter 271 Title Insurance Maintenance Fees
            • Subtitle E OTHER TAXES
              • Chapter 281 Retaliatory Provisions
                • Subchapter A Retaliatory Taxes and Other Charges
                • Subchapter B Retaliatory Penalties or Other Obligations
          • Title 4 REGULATION OF SOLVENCY
            • Subtitle A GENERAL PROVISIONS
              • Chapter 401 Audits and Examinations
                • Subchapter D Examination Expenses
          • Title 5 PROTECTION OF CONSUMER INTERESTS
            • Subtitle A PUBLIC INSURANCE COUNSEL
              • Chapter 501 Office of Public Insurance Counsel
                • Subchapter E Assessments
          • Title 6 ORGANIZATION OF INSURERS AND RELATED ENTITIES
            • Subtitle H OTHER ENTITIES
              • Chapter 964 Captive Insurance Companies
            • Subtitle I COMPANIES THAT ARE NOT ORGANIZED IN TEXAS
              • Chapter 981 Surplus Lines Insurance
                • Subchapter A General Provisions
                • Subchapter E Surplus Lines Agents
          • Title 7 LIFE INSURANCE AND ANNUITIES
            • Subtitle B GROUP LIFE INSURANCE
              • Chapter 1131 Group Life Insurance and Wholesale, Franchise, or Employee Life Insurance
                • Subchapter K Group Life Insurance Policies Issued to Nonprofit Organizations or Associations: Additional Requirements
          • Title 10 PROPERTY AND CASUALTY INSURANCE
            • Subtitle D FIRE INSURANCE AND ALLIED LINES, INCLUDING RESIDENTIAL PROPERTY INSURANCE
              • Chapter 2007 Assessment for Rural Fire Protection
        • Tex. Lab. Code Ann.
          • Title 4 EMPLOYMENT SERVICES AND UNEMPLOYMENT
            • Subtitle B TEXAS WORKFORCE COMMISSION; WORKFORCE DEVELOPMENT; EMPLOYMENT SERVICES
              • Chapter 301 Texas Workforce Commission
                • Subchapter H Tax Refund for Wages Paid to Employee Receiving Financial Assistance
        • Tex. Local Gov't Code Ann.
          • Title 10 PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES
            • Subtitle C PARKS AND OTHER RECREATIONAL AND CULTURAL RESOURCES AND PROVISIONS APPLYING TO MORE THAN ONE TYPE OF LOCAL GOVERNMENT
              • Chapter 336 Multi-Jurisdictional Library Districts
                • Subchapter I Dissolution
        • Tex. Occupations Code Ann.
          • Title 13 SPORTS, AMUSEMENTS, AND ENTERTAINMENT
            • Subtitle A GAMING
              • Chapter 2001 Bingo
                • Subchapter K Taxes and Prize Fees
        • Tex. Prop. Code Ann.
          • Title 2 CONVEYANCES
            • Chapter 5 CONVEYANCES
              • Subchapter A General Provisions
          • Title 3 PUBLIC RECORDS
            • Chapter 14 UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
          • Title 5 EXEMPT PROPERTY AND LIENS
            • Subtitle A PROPERTY EXEMPT FROM CREDITORS' CLAIMS
              • Chapter 44 Taxation of Retirement Benefits by Another State
        • Tex. Tax Code Ann.
          • Title 1 PROPERTY TAX CODE
            • Subtitle F REMEDIES
              • Chapter 41A Appeal Through Binding Arbitration
          • Title 2 STATE TAXATION
            • Subtitle A GENERAL PROVISIONS
              • Chapter 101 General Provisions
            • Subtitle B ENFORCEMENT AND COLLECTION
              • Chapter 111 Collection Procedures
                • Subchapter A Collection Duties and Powers
                • Subchapter B Tax Reports and Payments
                • Subchapter C Settlements, Refunds, and Credits
                • Subchapter D Limitations
                • Subchapter E Assignment of Tax Claims
                • Subchapter F (Repealed eff. 10-1-2011.) Tax Refund for Economic Development
                • Subchapter G Advanced Technology Equipment
              • Chapter 112 Taxpayers' Suits
                • Subchapter A General Provisions
                • Subchapter B Suit After Protest Payment
                • Subchapter C Injunctions
                • Subchapter D Suit for Tax Refund
              • Chapter 113 Tax Liens
                • Subchapter A Filing and Release of State Tax Liens
                • Subchapter B Applications and Status of State Tax Liens
            • Subtitle D COMPACTS AND UNIFORM LAWS
              • Chapter 141 Multistate Tax Compact
            • Subtitle E SALES, EXCISE, AND USE TAXES
              • Chapter 151 Limited Sales, Excise, and Use Tax
                • Subchapter C Imposition and Collection of Sales Tax
              • Chapter 154 Cigarette Tax
                • Subchapter A General Provisions
              • Chapter 155 Cigars and Tobacco Products Tax
                • Subchapter F Admini