CHAPTER 44-12 - Franchise Tax
- § 44-12-1 - Tax imposed – Corporations liable – Credit for tax on income – Reduced rate where no business done.
- § 44-12-2 - Filing of returns – Contents.
- § 44-12-3 - Valuation of no-par stock.
- § 44-12-4 - Assessment of tax – Notice of amount.
- § 44-12-4.1 - Hearing by tax administrator on application.
- § 44-12-5 - Payment of tax – Collection powers.
- § 44-12-5.1 - Claims for refund – Hearing upon denial.
- § 44-12-6 - Penalty for failure to make return.
- § 44-12-7 - Lien on real estate.
- § 44-12-8 - Forfeiture of charter or articles for nonpayment of tax.
- § 44-12-9 - Publication of forfeitures – Vacation on payment of tax.
- § 44-12-10 - Appeal of forfeitures.
- § 44-12-11 - Corporations exempt.
- § 44-12-12 - Declarations under penalty of perjury.
- § 44-12-13 - Appeals – Interest on refunds.