Chapter 5 - CORPORATION FRANCHISE TAX
- Section 47:601 - Imposition of tax
- Section 47:601.1 - Suspension of the corporate franchise tax applicable to small business corporations
- Section 47:601.2 - Automatic rate reduction
- Section 47:602 - Determination of taxable capital
- Section 47:603 - [Repealed]
- Section 47:604 - Capital stock
- Section 47:605 - Surplus and undivided profits
- Section 47:605.1 - Capital stock, surplus, and undivided profits
- Section 47:606 - Allocation of taxable capital
- Section 47:607 - Railroad corporations
- Section 47:608 - Exemptions
- Section 47:609 - Due date, payment, and reporting of tax
- Section 47:610 - [Repealed]
- Section 47:611 - Newly taxable corporation
- Section 47:612 - Extension of time for filing return and paying tax
- Section 47:613 - Fiscal year defined; accounting period not to be changed
- Section 47:614 - [Repealed]
- Section 47:615 - [Repealed]
- Section 47:616 - Franchise taxes by local governments prohibited
- Section 47:617 - [Repealed]
- Section 47:618 - Trucking company