2005-2006 Corporate Income Tax Technical Bulletins

Index

A B C D E F G H I J L M N O P R S T V W

** The technical bulletins are in Adobe PDF format. Click here for PDF help information.**

 

B

BAD CHECKS

Penalty for bad checks in payment (105-236)………………………….   VIII.C.3.

 

BANKS

Privilege taxes (105-102.3)

   Installment paper dealers (105-83)………………………………………….    VI.F.

   Loan agency taxation (105-88)…………………………………………….. VI.G.

      Exemption of banks (105-88(b))………………………………………. VI.G.5.

 

BEVERAGES

Alcoholic beverages tax (105-113.68 - 105-113.89)

   See ALCOHOLIC BEVERAGES TAX   

 

BIOMASS EQUIPMENT MANUFACTURING FACILITY

Corporate income tax credit, construction (105-130.28)………   III.A.4., III.C.3.

 

BONDS, SURETY

Alcoholic beverages tax

   Nonresident vendors (105-113.86(b))……………………………………..   V.B.9.

   Wholesalers and importers (105-113.86(a))……………………………….   V.B.9.

Cigarette and tobacco products

   Tobacco products tax

      Dealers

         Wholesale dealer or retail dealer (105-113.38)……………………...   V.A.28.

 

BURDEN OF PROOF

Business tax credits

   Eligibility and amount of credit (105-129.18)………………………….   III.C.1.d.

Tax incentives for new and expanding businesses

   Eligibility for credit and amount of credit (105-129.7)………………….. III.B.2.

 

BURIAL

Franchise tax

   Mutual burial associations (105-121.1)…………………………….………..   I.D.

 

BUSINESS AND ENERGY TAX CREDITS

Low-income housing

   Allocation by pass-through entity (105-129.41(b1))……………………III.F.1.f.

   Forfeiture for change in ownership (105-129.41(f))……………………   III.F.1.k.

      Liability for forfeiture (105-129.41(g))……………………………….   III.F.1.l.

 

BUSINESS INVESTMENTS

Tax credit for qualified business investments

   See INVESTMENTS

 

BUSINESS TAX CREDITS (105-129.15 - 105-129.24)

Burden of proving eligibility and amount (105-129.18)……………….   III.C.1.d.

Cap on credit (105-129.17(b))…………………………………………...   III.C.1.b.

Election of tax against which credit claimed (105-129.17(a))…………   III.C.1.a.

Expiration of credit (105-129.16(b))……………………………………    III.C.2.b.

Franchise tax

   Election of tax against which credit claimed (105-129.17(a))………….   III.C.1.a.

Income tax

   Election of tax against which credit claimed (105-129.17(a))………….   III.C.1.a.

Information required to be supplied to Secretary of Revenue

   (105-129.18).……………………………………………………………   III.C.1.d.

Low-income housing credit

   Expiration of credit (105-129.41(d))…………………………………….   III.F.1.i.

   Forfeiture (105-129.41(e))……………………………………………….   III.F.1.j.

   Generally (105-129.41(a))………………………………………………...   III.F.1.

   Installment credits (105-129.41(b))……………………………………..   III.F.1.e.

   Low-income housing awarded a federal credit allocation on

      or after January 1, 2003

      Definitions (105-129.42(a))…………………………………………..   III.F.2.b.

      Developments and amounts (105-129.42(c))…………………………   III.F.2.c.

      Election (105-129.42(d))……………………………………………..   III.F.2.d.

      Exception when no carryover (105-129.42(e))………………………. III.F.2.e.

      Forfeiture (105-129.42(h)(i))…………………………………………   III.F.2.h.

      Generally (105-129.42(b)) ……………………………………….…..   III.F.2.a.

      Pass-through entity (105-129.42(f)) …………………………………. III.F.2.f.

      Payment (105-129.42(g)) ……………………………………………. III.F.2.g.

      Return (105-129.42(g)) ………………………………………………   III.F.2.g.

   Substantiation (105-129.43)………………………………………………   III.F.3.

   Sunset provision (105-129.45) ……………………………………………   III.F.4.

Renewable energy property investments (105-129.16A(a))…………….. III.C.3.

   Ceiling amount (105-129.16A(c)) ……………………………………..   III.C.3.b.

   Double credits prohibited (105-129.16A(d)) …………………………..   III.C.3.e.

   Expiration (105-129.16A(b)) …………………………………………..   III.C.3.d.

   Maximum amount of credit (105-129.16A(c)) ………………………...   III.C.3.b.

BUSINESS TAX INCENTIVES

Business tax credits (105-129.15 - 105-129.24)

            See BUSINESS TAX CREDITS

Tax incentives for new and expanding businesses (105-129.2 - 105-129.14)

            See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

 


A B C D E F G H I J L M N O P R S T V W