Subchapter C - CORPORATE INCOME TAX
- Section .0100 - CORPORATIONS SUBJECT TO THE TAX: TAX RATE AND ALLOCATION (§§ 5C.0101 — 5C.0104-.0108)
- Section .0200 - TAX CREDIT FOR DWELLING UNITS FOR HANDICAPPED PERSONS (§ 5C.0201-.0203)
- Section .0300 - COMPUTATION OF NET INCOME (§§ 5C.0301-.0303 — 5C.0304)
- Section .0400 - INTEREST INCOME ON GOVERNMENT OBLIGATIONS (§§ 5C.0401 — 5C.0407)
- Section .0500 - ALLOCATION AND APPORTIONMENT PROCEDURES (§ 5C.0501-.0502)
- Section .0600 - TAXABLE IN ANOTHER STATE (§§ 5C.0601 — 5C.0605)
- Section .0700 - APPORTIONABLE AND NONAPPORTIONABLE INCOME (§§ 5C.0701 — 5C.0704)
- Section .0800 - PROPERTY FACTOR (§§ 5C.0801 — 5C.0806-.0807)
- Section .0900 - PAYROLL FACTOR (§§ 5C.0901 — 5C.0908)
- Section .1000 - SALES FACTOR (§§ 5C.1001 — 5C.1007)
- Section .1100 - PUBLIC UTILITIES AND EXCLUDED CORPORATIONS APPORTIONMENT FACTORS (§ 5C.1101-.1105)
- Section .1200 - DEDUCTION OF CONTRIBUTIONS (§ 5C.1201-.1206)
- Section .1300 - RAPID AMORTIZATION OF AIR OR WATER POLLUTION ABATEMENT FACILITIES (§ 5C.1301-.1302)
- Section .1400 - AMORTIZATION OF BOND PREMIUMS (§§ 5C.1401 — 5C.1404)
- Section .1500 - NET ECONOMIC LOSS CARRY OVER (§§ 5C.1501-.1505 — 5C.1507)
- Section .1600 - TRANSACTIONS BETWEEN AFFILIATED CORPORATIONS (§ 5C.1601-.1606)
- Section .1700 - PARTNERSHIPS AND THE CORPORATE PARTNER (§§ 5C.1701 — 5C.1702)
- Section .1800 - COMPUTING TAXABLE PERCENTAGES ON DIVIDENDS (§ 5C.1801-.1806)
- Section .1900 - FILING OF RETURNS AND PAYMENT OF TAXES (§§ 5C.1901-.1903 — 5C.1905)
- Section .2000 - EXTENSION OF TIME FOR FILING RETURN (§§ 5C.2001-.2002 — 5C.2004)
- Section .2100 - DISSOLUTIONS AND WITHDRAWALS (§§ 5C.2101 — 5C.2102)
- Section .2200 - EXEMPT CORPORATIONS (§ 5C.2201-.2207)
- Section .2300 - REPORTING FEDERAL CHANGES (§ 5C.2301-.2304)
- Section .2400 - DOMESTIC INTERNATIONAL SALES CORPORATION (§§ 5C.2401 — 5C.2405)
- Section .2500 - FOREIGN SALES CORPORATION (FSC) (§ 5C.2501-.2504)
- Section .2600 - REINSTATEMENT OF CORPORATE CHARTER (§ 5C.2601)