2005-2006 Corporate Income Tax Technical Bulletins

Index


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I

INCOME TAX

Business tax credits (105-129.15 - 105-129.24)  ……………………………   III.C.

Corporations

   Estimated tax

      Payment

         Electronic funds transfer (105-241(b)) ……………...   IV.B.1., IV.G., VIII.B.

Royalty payments for use of trademarks

   Corporations

      Optional methods for reporting income (105-130.7A(a)) ……………... II.C.2.

Tax incentives for new and expanding businesses generally

          (105-129.2 - 105-129.14)

   See TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

 

INSURANCE

Companies

   Corporate income tax

      Exemption (105-130.11(a)) …………………………………………….  VII.N.

   Gross premiums tax (105-228.5, 105-228.5A, 105-228.6) ………………. VII.A.

   Municipal corporations

      No additional local taxes (105-228.10) ………………………………..   VII.M.

   Premium tax

      Credit against for certain assessments (105-228.5A) ………………...   VII.K.1.

      Generally (105-228.5) ………………………………………………….   VII.A.

   Retaliatory premium taxes (105-228.8) …………………………………... VII.F.

Gross premiums tax

   Generally (105-228.5, 105-228.6) ………….…………………………….   VII.A.  

   Life and health insurance guaranty association

      Credit against assessments paid to (105-228.5A) …………………….   VII.K.1.

Insurance guaranty association

   Gross premiums tax

      Credit against assessments paid (105-228.5A) ………………………. VII.K.1.

Life and health insurance guaranty association

   Gross premiums tax

      Credit against assessments paid (105-228.5A) ………………………… VII.K.

Retaliatory premium taxes …………………….…………………………..   VII.F.

 

INSURANCE PREMIUM TAX

Due dates …………………………………………………………………… VII.H.

Electronic funds transfer requirement ……………………………………. VII.I.

Exempt insurance companies ……………………………………………… VII.J.

Exemption from franchise or corporate income tax …………………….   VII.N.

General information ……………………………………………………….   VII.A.

Installment payments ……………………………….……………………..   VII.G.

Insurance companies subject to the tax …………………………………..  VII.B.

Insurance tax administered by Department of Insurance ………………. VII.L.

No additional local taxes …………………………………………………..   VII.M.

Penalties ……………………………………………………………………. VII.O.

Retaliatory provisions ……………………………………………………...   VII.F.

Tax basis …………………………………………………………………… VII.D.

Tax rates and charges …………………………….……………………….   VII.E.

Tax credits ………………………………………………………………….  VII.K.

   Guaranty assessment credits …………………………………………… VII.K.1.

   Supplemental worker’s compensation credits …………………………..   VII.K.2.

   Tax incentive credits ……………………………………………………   VII.K.3.

   Tax credit for low-income housing ……………………………………..   VII.K.4.

Types of tax and charges …………………………………………………..   VII.C.

 

INTEREST

Delinquent taxes (105-241.1)  ………………………………………….   VIII.C.11.

Refund of overpayment (105-266) …………………………………….   VIII.C.11.

 

INVENTORIES

Cigarettes and tobacco products

   Cigarette tax

      Tax with respect to inventory on effective date of tax increase

         (105-113.7) …………………………………………………………..   V.A.7.

   Tobacco products tax

      Recordkeeping requirements (105-113.40) …………………………...   V.A.30.

 

INVESTMENTS

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

   See BUSINESS TAX CREDITS

New and expanding businesses

   Tax incentives generally (105-129.2 - 105-129.14)

             See    TAX INCENTIVES FOR NEW AND EXPANDING BUSINESSES

 


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