Article 5 - TAX RATES AND IMPOSITION
- Section 12-6-510 - Tax rates for individuals, estates, and trusts for taxable years after 1994
- Section 12-6-515 - [See Note] State individual income tax bracket reduction
- Section 12-6-520 - Annual adjustments to individual state income tax brackets; inflation adjustments
- Section 12-6-530 - Corporate income tax
- Section 12-6-535 - Small business trust taxed at highest rate
- Section 12-6-540 - Income tax rates for exempt organizations and cooperatives
- Section 12-6-545 - Income tax rates for pass-through trade and business income; determination of income related to personal services
- Section 12-6-550 - Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540
- Section 12-6-555 - Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions
- Section 12-6-560 - Computation of resident individual's gross, adjusted gross, and taxable income
- Section 12-6-570 - Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income
- Section 12-6-580 - Computation of corporation's gross and taxable income
- Section 12-6-590 - Treatment of "S" corporations for tax purposes; shareholders
- Section 12-6-600 - Taxation of partnerships
- Section 12-6-610 - Computation of gross and taxable income of resident estate or trust
- Section 12-6-620 - Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate
- Section 12-6-630 - Taxation of entities not specified or excluded
- Section 12-6-640 - Use of monies appropriated to Commissioners of Pilotage