Article IV - CORPORATE NET INCOME TAX
- Part I - Definitions (§ 7401)
- Part II - Imposition of Tax (§§ 7402 — 7402.2)
- Part III - Reports and Payment of Tax (§§ 7403 — 7406.1)
- Part IV - Assessment and Collection of Tax (§§ 7407 — 7407.5)
- Part IV-A - Qualified manufacturing innovation and reinvestment deduction (§§ 7407.6 — 7407.7)
- Part V - Enforcement: Rules and Regulations Inquisitorial Powers of the Department (§§ 7408 — 7408.1)
- Part VI - Retention of Records by Corporation (§ 7409)
- Part VII - Penalties (§ 7410)
- Part VIII - Repealer; Effective Date (§§ 7411 — 7412)