Chapter 20 - CORPORATION LICENSE FEES
- Section 12-20-10 - Definitions
- Section 12-20-20 - Corporations to file annual reports; time of filing; extension of time for filing annual report
- Section 12-20-30 - Form and contents of annual report; public inspection
- Section 12-20-40 - Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority
- Section 12-20-50 - Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus
- Section 12-20-60 - Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned
- Section 12-20-70 - License tax where combined return is filed; applicability of minimum license fee
- Section 12-20-80 - Prorated license fee
- Section 12-20-90 - License fee for bank holding, insurance holding, or savings and loan holding company; definitions
- Section 12-20-100 - License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee
- Section 12-20-105 - Tax credits
- Section 12-20-110 - Chapter provisions inapplicable to certain organizations, companies and associations
- Section 12-20-120 - Annual report to be signed by person authorized to make report
- Section 12-20-130 - Forms for reports; effect of failure to receive or secure form
- Section 12-20-140 - Department's receipt constitutes certificate of compliance and license
- Section 12-20-150 - Department to administer provisions of chapter; rules and regulations
- Section 12-20-160 - Corporate license fee deemed to be tax
- Section 12-20-170 - Amounts collected under chapter to be deposited to credit of State Treasurer
- Section 12-20-175 - Reduction of license fees due to tax credits