Article 21 - FOREIGN TRADE RECEIPTS
- Section 12-6-2810 - Deferral of taxes on income attributable to increase in gross income from foreign trading receipts
- Section 12-6-2820 - Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest
- Section 12-6-2830 - Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
- Section 12-6-2840 - Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations
- Section 12-6-2850 - Definitions