Chapter 05 - CORPORATE FRANCHISE, INCOME, AND INSURANCE TAXES
- Subchapter A - DIVISIONAL RULES (§ 5A.0101-.0103)
- Subchapter B - FRANCHISE TAX (§§ 5B.0101-.0103 — 5B.1704)
- Subchapter C - CORPORATE INCOME TAX (§§ 5C.0101 — 5C.2601)
- Subchapter D - ALTERNATIVE APPORTIONMENT METHOD (§§ 5D.0101-.0106 — 5D.0115)
- Subchapter E - INSURANCE PREMIUMS TAX AND REGULATORY SURCHARGE (§§ 5E.0101 — 5E.0106)
- Subchapter F - SECRETARY'S AUTHORITY TO ADJUST NET INCOME OR TO REQUIRE A COMBINED RETURN (§§ 5F.0101 — 5F.0601)
- Subchapter G - MARKET-BASED SOURCING FOR APPORTIONMENT OF INCOME (§§ 5G.0101 — 5G.1303)