Part 4 - ALTERNATIVE CORPORATE INCOME TAX
- Section 15-31-401 - Application of corporate income tax and alternative corporate income tax
- Section 15-31-402 - Short title - administration of part
- Section 15-31-403 - [Effective Until 1/1/2025] Rate of tax imposed - income from sources within state defined - alternative tax
- Section 15-31-403 - [Effective 1/1/2025] Rate of tax imposed - income from sources within state defined - alternative tax
- Section 15-31-404 - Offset for corporate income taxes - alternative corporate income tax collected considered corporate income tax
- Section 15-31-405 - Information return - period for assessment of tax
- Section 15-31-406 - Corporate income tax sections incorporated by reference
- Section 15-31-407 - Employment of personnel - rules
- Section 15-31-408 - [Repealed]