Chapter 13 - CORPORATION FRANCHISE TAX
- Section 27-13-1 - [Repealed Effective 1/1/2028] Definitions
- Section 27-13-3 - [Repealed Effective 1/1/2028] Counties and municipalities precluded from levying certain taxes
- Section 27-13-5 - [Repealed Effective 1/1/2028] Tax on domestic corporations
- Section 27-13-7 - [Repealed Effective 1/1/2028] Tax on foreign corporations
- Section 27-13-8 - [Repealed Effective 1/1/2028] Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies
- Section 27-13-9 - [Repealed Effective 1/1/2028] Basis of valuation
- Section 27-13-11 - [Repealed Effective 1/1/2028] Book value
- Section 27-13-13 - [Repealed Effective 1/1/2028] Multistate corporations
- Section 27-13-15 - [Repealed]
- Section 27-13-17 - [Repealed Effective 1/1/2028] Accrual, payment and reporting of tax
- Section 27-13-19 - [Repealed Effective 1/1/2028] Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee
- Section 27-13-21 - [Repealed Effective 1/1/2028] Extension of time to file return and pay tax
- Section 27-13-23 - [Repealed Effective 1/1/2028] Delinquent taxes; failure to file return
- Section 27-13-25 - [Repealed Effective 1/1/2028] Additional taxes or refunds
- Section 27-13-27 - [Repealed Effective 1/1/2028] Request for administrative dissolution of corporation or organization or for revocation of certificate of authority; setting aside of administrative dissolution or revocation of certificate of authority
- Section 27-13-29 - [Repealed Effective 1/1/2028] Enrolling a judgment
- Section 27-13-31 - [Repealed Effective 1/1/2028] Warrant for collection of tax
- Section 27-13-33 - [Repealed Effective 1/1/2028] Jeopardy assessment and warrant
- Section 27-13-35 - [Repealed Effective 1/1/2028] Execution by sheriff or special agent; fees; disposition of property
- Section 27-13-37 - [Repealed Effective 1/1/2028] Commissioner may bid at sales
- Section 27-13-39 - [Repealed Effective 1/1/2028] ] Alias executions
- Section 27-13-41 - [Repealed Effective 1/1/2028] Sheriff and special agent not personally liable
- Section 27-13-43 and 27-13-45 - [Repealed]
- Section 27-13-47 - [Repealed Effective 1/1/2028] Refunds
- Section 27-13-49 - [Repealed Effective 1/1/2028] Limitations of actions
- Section 27-13-51 - [Repealed Effective 1/1/2028] Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the activity of those subsidiaries and companies
- Section 27-13-53 - [Repealed Effective 1/1/2028] Departments of state government authorized to furnish information to chairman of State Tax Commission
- Section 27-13-55 - [Repealed Effective 1/1/2028] Disposition of funds
- Section 27-13-57 - [Repealed Effective 1/1/2028] Information kept secret; release of certain information under certain circumstances
- Section 27-13-59 - [Repealed Effective 1/1/2028] Commissioner to give receipt
- Section 27-13-61 - [Repealed Effective 1/1/2028] Fraudulent reports
- Section 27-13-63 - [Repealed Effective 1/1/2028] Corporations and organizations exempt from tax
- Section 27-13-65 - [Repealed Effective 1/1/2028] Administration of chapter
- Section 27-13-67 - [Repealed Effective 1/1/2028] Regulations