§ 44-13-3 - Minimum tax.
SECTION 44-13-3
§ 44-13-3 Minimum tax. – The tax imposed upon any corporation under the provisions of §§44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).
§ 44-13-3 Minimum tax. – The tax imposed upon any corporation under the provisions of §§44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).