Article 23 - BUSINESS FRANCHISE TAX
- Section 11-23-1 - Legislative finding
- Section 11-23-2 - Short title; arrangement of sections or portions thereof
- Section 11-23-3 - Meaning of terms; specific terms defined
- Section 11-23-3a - Meaning of terms; general rule
- Section 11-23-4 - Tax base determined
- Section 11-23-5 - Apportionment of tax base
- Section 11-23-5a - Special apportionment rules - financial organizations
- Section 11-23-5b - Repealed
- Section 11-23-6 - Imposition of tax; change in rate of tax
- Section 11-23-7 - Persons and other organizations exempt from tax
- Section 11-23-8 - Accounting periods and methods of accounting
- Section 11-23-9 - Annual returns
- Section 11-23-9a - Method of filing for business taxes
- Section 11-23-10 - Extension of time for filing returns
- Section 11-23-11 - Time and place for paying tax shown on returns
- Section 11-23-12 - Extensions of time for paying tax
- Section 11-23-13 - Declaration and payment of estimated tax
- Section 11-23-14 - Requirements concerning returns, notices, records and statements
- Section 11-23-15 - Signing of returns and other documents
- Section 11-23-16 - Place for filing returns or other documents
- Section 11-23-17 - Credits against tax; expiration of credits
- Section 11-23-17a - Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities
- Section 11-23-17b - Application of tax credits
- Section 11-23-18 - Tax under this article in addition to all other taxes
- Section 11-23-19 - Records
- Section 11-23-20 - Criminal penalties
- Section 11-23-21 - General procedure and administration
- Section 11-23-22 - Severability
- Section 11-23-23 - Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions
- Section 11-23-24 - Repealed
- Section 11-23-24a - Tax credit for value-added products from raw agricultural products; regulations; termination of credit
- Section 11-23-25 - Credit for consumers sales and service tax and use tax paid
- Section 11-23-26 - Effective date
- Section 11-23-27 - Credit for franchise tax paid to another state
- Section 11-23-28 - Notice of business activities report
- Section 11-23-29 - Repealed
- Section 11-23-30 - Repealed
- Section 11-23-31 - Repealed
- Section 11-23-32 - Repealed
- Section 11-23-33 - Repealed
- Section 11-23-34 - Repealed
- Section 11-23-35 - Repealed
- Section 11-23-36 - Repealed
- Section 11-23-37 - Repealed
- Section 11-23-38 - Repealed
- Section 11-23-39 - Repealed
- Section 11-23-40 - Repealed