Part 4. Corporation Income Tax
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15-31-401. Application of license and income taxes.
15-31-402. Short title -- administration of part.
15-31-403. Rate of tax imposed -- income from sources within state defined -- alternative tax.
15-31-404. Offset for license taxes -- income tax collected considered license tax.
15-31-405. Information return -- period for assessment of tax.
15-31-406. License tax sections incorporated by reference.
15-31-407. Employment of personnel -- rules.
15-31-408. Disposition of revenue.