Subpart E - ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES
- Section 47:287.601 - Notice or regulations requiring records, statements, and special returns
- Section 47:287.611 - General requirement of return, statement, or list
- Section 47:287.612 - Corporation returns
- Section 47:287.613 - Alternative forms and instructions
- Section 47:287.614 - Time and place for filing returns; information concerning federal return; extension of time to file
- Section 47:287.621 - Failure to file; penalty
- Section 47:287.623 - Period covered by returns or other documents
- Section 47:287.625 - Computations on returns or other documents
- Section 47:287.627 - Identifying number; information
- Section 47:287.641 - Due date of tax
- Section 47:287.651 - Payment of tax
- Section 47:287.654 - Installment payments of estimated income tax by corporations
- Section 47:287.655 - Failure by corporation to pay estimated income tax
- Section 47:287.656 - Adjustment of overpayment of estimated income tax by corporation
- Section 47:287.657 - Estimated tax payments during the course of a federal audit
- Section 47:287.659 - Refunds and credits; general rules
- Section 47:287.660 - Overpayment of installment
- Section 47:287.662 - Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes
- Section 47:287.663 - Overpayments arising from allowance of deductions for bad debts or worthless stock
- Section 47:287.664 - Credits arising from refunds by utilities
- Section 47:287.681 - Administration
- Section 47:287.682 - Collection from transferee or fiduciary; procedure
- Section 47:287.683 - Notice of fiduciary relationship