Chapter 4 - CORPORATE INCOME TAXES

  1. Part 1 - GENERAL PROVISIONS, version 4 (§ 3.4.1.1 to 3.4.1.14)
  2. Part 2 - RESERVED, version 4
  3. Part 3 - IMPOSITION AND LEVY OF TAXES, version 3 (§ 3.4.3.1 to 3.4.3.7)
  4. Part 4 - EXEMPTIONS [RESERVED], version 3
  5. Part 5 - CORPORATE INCOME TAX RATES [RESERVED], version 4
  6. Part 6 - TAX COMPUTATION - ALTERNATIVE METHOD [RESERVED], version 4
  7. Part 7 - TAXES APPLIED TO CORPORATIONS ON FEDERAL AREAS [RESERVED], version 2
  8. Part 8 - INCOME ALLOCATION AND APPORTIONMENT AND RETURNS [RESERVED], version 3
  9. Part 9 - PAYMENT OF TAX, version 3 (§ 3.4.9.1 to 3.4.9.12)
  10. Part 10 - RETURNS AND REPORTING METHODS, version 4 (§ 3.4.10.1 to 3.4.10.16)
  11. Part 11 - ACCOUNTING METHODS [RESERVED], version 3
  12. Part 12 - FISCAL YEARS PERMITTED [RESERVED], version 4
  13. Part 13 - ADMINISTRATION [RESERVED], version 2
  14. Part 14 - TAX CREDITS, version 2 (§ 3.4.14.1 to 3.4.14.11)
  15. Part 15 - BUSINESS FACILITY REHABILITATION CREDIT [RESERVED]
  16. Part 16 - SUSTAINABLE BUILDING TAX CREDIT FOR RESIDENTIAL BUILDINGS (§ 3.4.16.1 to 3.4.16.13)
  17. Part 17 - SUSTAINABLE BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS (§ 3.4.17.1 to 3.4.17.14)
  18. Part 18 - APPLICATION AND CERTIFICATION PROCESS FOR THE ADMINISTRATION OF THE WATER CONSERVATION TAX CREDIT
  19. Part 19 - CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS (§ 3.4.19.1 to 3.4.19.14)
  20. Part 20 - CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS, version 3 (§ 3.4.20.1 to 3.4.20.10)
  21. Part 21 - 2015 SUSTAINABLE BUILDING TAX CREDIT, version 3 (§ 3.4.21.1 to 3.4.21.14)
  22. Part 22 - 2021 SUSTAINABLE BUILDING TAX CREDIT, version 2 (§ 3.4.22.1 to 3.4.22.15)
  23. Part 23 - CLEAN CAR CORPORATE INCOME TAX CREDIT, version 2 (§ 3.4.23.1 to 3.4.23.17)
  24. Part 24 - CLEAN CAR CHARGING UNIT CORPORATE INCOME TAX CREDIT (§ 3.4.24.1 to 3.4.24.17)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

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