Part 1. Corporation License Tax Rate and Return
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15-31-101. Organizations subject to tax.
15-31-102. Organizations exempt from tax -- unrelated business income not exempt.
15-31-103. Research and development firms exempt from taxation -- application.
15-31-104. through 15-31-110 reserved.
15-31-111. Return to be filed.
15-31-112. Taxable period.
15-31-113. Gross income and net income.
15-31-114. Deductions allowed in computing income.
15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporation license tax purposes.
15-31-116. Repealed.
15-31-117. Tax deductibility.
15-31-118. Taxable liability on termination of independent liability fund.
15-31-119. Net operating losses -- carryovers and carrybacks.
15-31-120. reserved.
15-31-121. Rate of tax -- minimum tax -- surtax.
15-31-122. Alternative gross sales tax.
15-31-123. Investment credit.
15-31-124. New or expanded industry credit -- definitions.
15-31-125. Determination of tax credit.
15-31-126. Limitation.
15-31-127. Department duties.
15-31-128. through 15-31-130 reserved.
15-31-131. Credit for dependent care assistance.
15-31-132. Tax credit for providing disability insurance for employees.
15-31-133. and 15-31-134 reserved.
15-31-135. Contribution by small business corporation.
15-31-136. Contribution by partnership.
15-31-137. Small business corporation and partnership credit for alternative fuel conversion.
15-31-138. through 15-31-140 reserved.
15-31-141. Consolidated returns -- computation and procedure.
15-31-142. Reports upon merger of corporations.
15-31-143. Return and payment on corporate dissolution.
15-31-144. through 15-31-150 reserved.
15-31-151. Credit for preservation of historic buildings.
15-31-152. through 15-31-160 reserved.
15-31-161.
15-31-162.