2005-2006 Corporate Income Tax Technical Bulletins

Index

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

 

L

LANDSCAPE ARCHITECTS

Licenses

   Statewide license for privilege to practice (105-41) ……………………..   VI.E.1.

 

LAND SURVEYORS

Licenses

   Statewide license for privilege to practice (105-41) ……………………..   VI.E.1.

 

LICENSES

Privilege taxes

    Assessments (105-241.1(e)) .............…………………………………...   VIII.A.1.

Refunds or rebates (105-266(c)) ........................………………………..   VIII.A.5.

Tax incentives for new and expanding business

   Time limit on claiming credit (105-129.5(d)) ...........…………………..   VIII.A.5.

 

LIMITED LIABILITY COMPANIES

Articles of organization

   Suspension

      Failure to file tax report or return or pay tax or fee (105-230(a)) ………   II.S.1.

         Invalidity of acts performed during suspension (105-230(b)) ……….   II.S.1.

         Reinstatement of articles (105-232(a)) ……………………………….   II.S.2.

 

LOANS

Privilege taxes

   Loan agencies

      Businesses taxed as (105-88(a)) …………………………………………   VI.G.

      Collection of loan

         Nonpayment of tax bars legal collection of loan (105-88(d)) ….…...   VI.G.6.

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

                

LOW-INCOME HOUSING CREDIT

Business tax credits (105-129.40 - 105-129.45)  ……………………………   III.F.

 


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