Chapter 3 - Corporation Franchise Tax
- Section I-301 - Imposition of Tax
- Section I-302 - Determination of Taxable Capital
- Section I-303 - Borrowed Capital
- Section I-304 - Capital Stock
- Section I-305 - Surplus and Undivided Profits
- Section I-306 - Allocation of Taxable Capital
- Section I-308 - Exemptions
- Section I-309 - Due Date, Payment, and Reporting of Tax
- Section I-311 - Newly Taxable Corporations
- Section I-312 - Extension of Time for Filing Return and Paying the Tax
- Section I-313 - Fiscal Year; Accounting Period
- Section I-320 - Books of the Corporation