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2004 Technical Bulletins Supplement

Table of Contents

I. Franchise Tax
  J. Corporate Members of LLCs
  L. Corporations Conditionally or Partially Exempt
   
II. Corporate Income Tax
  I. Apportionment
 
III. Tax Credits
  B. Article 3A – Quality Jobs and Business Expansion Credits
  F. Article 3E – Low-Income Housing Tax Credits
  G. Article 3F – Research and Development Tax Credit
 
IV. Declaration of Estimated Income Tax by Corporations
  No changes
 
V. Excise Tax
  A. Tobacco and Other Tobacco Products
  B. Alcoholic Beverages
 
VI. Privilege Tax
  D. Amusements – Certain Exhibitions, Performances and Entertainment Exempt
   
VII. Insurance Premium Tax
  E. Tax Rates and Charges
 
VIII. General Administration
  C. Penalties and Interest