Corporation Business Tax
- Section 12-213-1 - Definitions
- Section 12-213-2 - Prohibition against double deductions and/or exclusions
- Section 12-214-1 - Carrying on, or having the right to carry on, business
- Section 12-214-2 - Companies exempt from tax
- Section 12-217-1 - Carryovers
- Section 12-217-2 - Repealed
- Section 12-218-1 - Definitions
- Section 12-218-2 - Derivation of income or loss
- Section 12-218-3 - Apportionment fraction
- Section 12-219a-1 - Definitions
- Section 12-223a-1 - Combined tax
- Section 12-223a-2 - Combined operating loss
- Section 12-225-1 - Repealed
- Section 12-225-2 - Adjustments to net income resulting from subtraction of exempt income shall be net of expenses
- Section 12-226-1 - Repealed
- Section 12-233-1 - Repealed
- Section 12-236-1 - Repealed
- Section 12-242-1 - Repealed
- Section 12-242-2 to 12-242-3 - Repealed
- Section 12-242-4 - Amortization of bond premiums
- Section 12-242-5 to 12-242-7 - Repealed
- Section 12-242-8 - Changes of accounting period (Repealed)
- Section 12-242-9 - Changes of accounting basis (Repealed)
- Section 12-242-10 - The nondeductibility of funds which escheat to the state
- Section 12-242-11 - Repealed
- Section 12-242b-1
- Section 12-242d-1 - Estimated payments for short years
- Section 12-242d-2 - Repealed