Chapter 3 - Corporation Franchise Tax
- § I-301 - Imposition of Tax
- § I-302 - Determination of Taxable Capital
- § I-303 - Borrowed Capital
- § I-304 - Capital Stock
- § I-305 - Surplus and Undivided Profits
- § I-306 - Allocation of Taxable Capital
- § I-308 - Exemptions
- § I-309 - Due Date, Payment, and Reporting of Tax
- § I-311 - Newly Taxable Corporations
- § I-312 - Extension of Time for Filing Return and Paying the Tax
- § I-313 - Fiscal Year; Accounting Period
- § I-320 - Books of the Corporation
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