2001-2002 Corporate Income Tax Technical Bulletins

Alphabetical Index

Franchise Tax


Affiliated indebtedness, "see Borrowed capital"  
Allocation factors H.
Allocation relief I.
Appeal of tax assessment VIII. A.
Appraised valuation of properties base J.
Assessment procedure VIII. A.


Bad check penalty VIII. C.
Borrowed capital G.


Capital stock, surplus, and undivided profits base G.
Change of income year K.
Corporations, general business  









Nature of taxes


Period covered by annual return


Tax basis


Tax credit


Tax rate

Corporations, utilities-see specific utility  


Deferred income G.
Dissolution-Foreign corporations see "Withdrawal" A., II. R.
Domestic corporations-see "Corporations, general business"  
Dormant corporations-see "Corporations, general business & inactive"  

Electronic funds transfer A., IV. A.
Electric companies B.
Exempt corporations:  

Conditional or partial exemption


Full exemption


Proof of exemption

II. T.
Extension of time for filing return II. Q.


Factors-see "Allocation factors"  
Failure to file return or pay tax VIII. C.
Failure to furnish information VIII. C.
Foreign corporations-see "Corporations, general business"  
Formula-see "Allocation factors"  
Fraud VIII. C.


Hazardous waste facilities G., I.
Holding companies D., I.


Indebtedness defined G.
Interest on tax due II. Q.
International banking facility G.
Investment in tangible properties base I.


Leasehold improvements I.
Limited liability company L., II. T.


Mergers K.
Multistate corporations H.
Mutual burial associations E.


Nature of taxes A.
Non-profit corporations-see "Exempt corporations"  


OSHA facilities mandated by, amortization L


Payment of tax, general business corporations F.
Payment of tax, utility and public service companies-see specific utility  
Payrolls factors-see "Allocation factors"  
Penalties VIII. B.
Pollution abatement facilities G., I.
Power companies B.
Property factor-see "Allocation factors"  
Public service companies-see specific utility  


Ratios-see "Allocation factors"  
Real estate investment trusts G., L.
Recovery of tax assessed VIII. A.
Recycling or resource recovering facilities G., I.
Regulated investment companies II. T.
Relief, allocation H.
Real estate mortgage investment conduits L., II. T.
Reports, when due, general business corporations F.
Reports, when due, utility and public service companies-see specific utility  


Sewer service facilities G., I.
Sewerage companies B.
Surplus, explanation of F.
Suspension, penalty for exercise of corporation powers after suspension II. S.


Taxable entities:  

General business corporations


Mutual burial associations


Utilities and public companies-see specific utility

Tangible property in appraised valuation base J.
Tangible property tax base I.
Tax rate, general business corporations F.
Tax rate, utility and public service companies-see specific utility  
Tax Review Board H., VIII. A.
Telephone companies C.

Water companies B.
Withdrawal-Domestic corporations see "Dissolution" A., II. R.

Income Tax


Additions to federal taxable income C.
Affiliated corporations:  
Affiliated corporation, definition N.
Consolidated return N.
Limitation of deductions for transactions between N.
Parent corporation, definition N.
Subsidiary corporation, definition N.
Transactions between closely examined N.
Air pollution facilities, amortization K.
Allocation and apportionment procedures F.
Direct allocation of nonbusiness income F.
Multistate business requirement A.
Net economic loss deduction M.
Net taxable income A., C.
Procedure outlined E.
Allocation of income, when required II. A.
Allocation factors:  
Air or water transportation corporations I.
Contractors I.
Excluded corporations I.
Motor carriers I.
Payroll factor I.
Property factor I.
Railroad companies I.
Revenue ton miles I.
Sales factor I.
Telegraph companies I.
Telephone companies I.
Vechicle miles I.
Air pollution abatement facilities K.
Equipment mandated by OSHA K.
Hazardous waste facilities K.
Recycling facilities K.
Sewer service facilites K.
Water pollution abatement facilities K.
Appeal of tax assessment VIII. A.
Apportionment factors I.
Appeal to Tax Review Board VIII. A.
Jeopardy assessment VIII. A.
Procedure for filing objection to VIII. A.
Procedure for proposing VIII. A.
Recovery actions VIII. A.
Statute of limitations VIII. A.
Attribution of expense E.


Bond premium amortization L.
Taxable bonds L.
Tax-exempt bonds L.
Bus companies I.
Business activity defined A.
Business income defined H.


Carry-over losses M.
Certificate of dissolution R.
Certificate of withdrawal R.
Consolidated return N.
Contributions J.
Corporations, exempt T.


Declaration of estimated income tax IV. A.
Deductions from Federal taxable income C.
Depreciation recapture C.
Directly allocable nonbusiness income F.
Dissolutions R.
Dividend income H.
"Doing business," definition A.
Domestic corporations, filing requirements A., P.
Domestic international sales corporations V.
Due date of return P.


Electronic funds transfer VII. I.
Electric membership corporations, exemption T.
Estimated income tax IV. A.
Excluded corporation I.
Exempt corporations T.

Limited liability company


Real estate investment trusts


Real estate mortgage investment conduits


Regulated investment companies


Unrelated income

Extension of time for filing return Q.


Failure to file return VIII. C.
Failure to pay tax VIII. C.
Failure to report federal changes U., VIII. C.
Federal changes in net income U.
Federal net income, use in state return A., C.
Filing of returns P.
Foreign corporations, filing requirements A.
Foreign sales corporation W.
Forms for filing returns F.
Fraud VIII. C.


Gains and losses:  
Capital loss carry-over C.
Disposition of assets C.
Government interest income D.
Gross receipts factor I.


Hazardous waste facilities, amortization K.
Hearing on proposed assessment VIII. A.


Inactive corporation, filing requirements A.
Insurance companies, exemption VII. O.
Interest income, allocation and apportionment H.
Interest income, government obligations D.
Interest income, tax exempt D.
Interest on tax due P.
International banking facility C.


Jeopardy assessment VIII. A.


Limited liability company I. L., T.


Motor carriers I.
Multistate business income E.
Mutual associations T.

Negligence VIII. C.
Net economic loss carry-over M.
Net taxable income A., C.
Nonbusiness income defined H.
Nondeductible expenses E.
Non-profit organizations T.

Objection to assessment VIII. A.
OSHA, amortization of equipment mandated by K.


Parent corporation N.
Partnerships and corporate partner O.
Payroll factor I.
Penalties, civil VIII. C.
Premiums, bond, amortization L.
Property factor I.

Railroad companies I.
Real estate investment trusts T.
Recovery of tax assessed VIII. A.
Recycling facilites, amortization K.
Reforestation expense C.
Refund of overpayment of estimated tax IV. A.
Regulated investment companies T.
Reinstatements S.
Real estate mortgage investment conduits I. L., T.
Rental income:  
Resource recovering facilities, amortization K.
Return, final, liquidated corporation R.
Royalties and similar income C., H.


Sales factor I.
S corporations X.
Sewer service facilities, amortization K.
Statute of limitations for assessments VIII. A.
Subsidiary corporation N.
Suspensions S.


Taxable bonds, amortization of premium L.
Taxable in another state, definition G.
Tax assessments VIII. A.
Tax basis and rate A.
Tax credit, federal, reduction in expense C.
Tax credits:  
Business and Energy Tax Credits III. C.
General Credits III. A.
Historic Rehabiliation Credits III. E.
Incentives for Recycling Facilities III. D.
Quality Jobs and Business Expansion Credits III. B.
Tax Review Board I. H., F., VIII. A.
Telegraph companies I.
Telephone companies I.
Telephone membership corporations, exemption T.


Underpayment of estimated tax IV. A.
Unrelated business income, exempt corporations T.
Unreported income on installment sales C.


Vehicle miles factor I.


Waste treatment facilities, amortization K.
Water pollution facilities, amortization K.
Willful attempt to evade or defeat tax VIII. C.
Willful failure to file VIII. C.
Willful failure to supply information VIII. C.
Withdrawals R.

Excise Tax

Piped natural gas excise tax A.

Privilege Tax

General information A.
Installment paper dealers B.

Insurance Premium Tax

Companies exempt from tax J.
Companies subject to tax B.
Due dates of returns H.
Electronic funds transfer I.
General information A.
Installment payments G.
Retaliatory provisions F.
Tax credits L.
Tax rates and charges E.
Types of tax and charges D.