Chapter 317A - CORPORATE ACTIVITY TAX
- Section 317A.100 - Definitions
- Section 317A.102 - Determination of commercial activity of taxpayer engaged in farming operation
- Section 317A.103 - Accounting methods
- Section 317A.106 - Unitary groups
- Section 317A.109 - Taxation of property transferred into state; rules
- Section 317A.113 - Joint and several liability
- Section 317A.116 - Corporate activity tax imposed on commercial activity
- Section 317A.119 - Subtraction
- Section 317A.122 - Exclusion for subcontracting payments
- Section 317A.123 - Receipts from sale of prescription drugs excluded
- Section 317A.125 - Rate of taxation; exemption amount
- Section 317A.128 - Sourcing of commercial activity; rules
- Section 317A.131 - Registration; rules
- Section 317A.134 - Records
- Section 317A.137 - Returns; payment; rules
- Section 317A.140 - Accounting; installment payment; rules
- Section 317A.143 - Rules; uniformity
- Section 317A.146 - Quitting business; successor
- Section 317A.149 - Applicability of other provisions of tax law
- Section 317A.152 - Payments to Department of Revenue
- Section 317A.155 - Suspense account; payment of refunds; disposition of net revenue
- Section 317A.158 - Local taxes preempted
- Section 317A.161 - Interest and penalties