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

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R

REAL ESTATE APPRAISERS

Licenses

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

 

REAL ESTATE BROKERS AND SALESMEN

Licenses

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

 

REAL ESTATE LOAN NEGOTIATION BUSINESS

Licenses  

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

Privilege taxes

   Loan agency taxation

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

 

RECORDS

Cigarettes and tobacco products

   Cigarette tax

      Required records (105-113.26) ……………………………………….   V.A.18.

         Prohibited acts (105-113.30) ……………………………………….   V.A.18.

   Tobacco products tax

      Recordkeeping requirements

         Sales, inventories, and purchases (105-113.40) …………………….   V.A.30.

Secretary of Revenue (105-255)

   Examination of records of taxpayers (105-258(a)) ……………………...   V.A.30.

 

RECYCLING

Tax incentives for recycling facilities (105-129.25 - 105-129.28) …………   III.D.

   Credit for reinvestment (105-129.28) ……………………………………   III.D.3.

   Definitions (105-129.25) ………………………………………………   III.D.1.a.

   Forfeitures (105-129.26) ……………………………………………….   III.D.1.d.

   Large facilities, credit for investing in (105-129.27) …………………….   III.D.2.

   Major recycling facilities, credit for investing in (105-129.27) …………   III.D.2.

   Qualifications (105-129.26) …………………………………………… III.D.1.a.

   Reinvestment credit (105-129.28) ……………………………………….   III.D.3.

 

REFUNDS OR REBATES

Application of refund to following year’s tax

   Election to apply (105-269.4) ……………………………………………..  II.P.6.

Contribution to wildlife fund (105-269.5) ………………………………...   II.P.5.

Demand for (105-267) ……………………………………………………...   II.U.2.

Election to apply refund to following year’s tax (105-269.4) ……………   II.P.6.

Overpayment of taxes

   Action for recovery of overpayment (105-266.1(c)) …………………   VIII.A.4.a.

   Additional nature of provisions (105-266.1(e)) ………………………….   VIII.A.

   Appeals (105-266.1(d)) …………………………………….…………..   VIII.A.4.

   Interest  (105-266) …………………………………………………….   VIII.C.11.

 

REHABILITATION OF HISTORIC PROPERTIES OR STRUCTURES

Historic property rehabilitation tax credits

   (105-129.35 - 105-129.37) …………………………………………………   III.E.

 

RELIGION

Alcoholic beverages

   Sacramental wine

      Refund for tax paid on wine (105-113.87) ……………………………   V.B.10.

 

RELIGIOUS ORGANIZATIONS AND SOCIETIES

Amusements

   License taxes

      Exemption (105-40) ……………………………………………………..   VI.D.

Franchise tax

   Exemptions (105-125)  ……………………………………………………. I.L.1.

 

RENEWABLE ENERGY EQUIPMENT MANUFACTURING FACILITY

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

 

RENEWABLE ENERGY INVESTMENT CREDIT

Business tax credits (105-129.16A) ……………………………………….   III.C.3.

 

REPORTS

Amusement taxes

   Advance reports

      Out of state shows, performances, etc. (105-37.1(c)) …………………   VI.B.3.

Cigarettes and tobacco products

   Cigarette tax

      Required reports (105-113.18) ………………………………………..   V.A.15.

         Prohibited acts (105-113.30) ……………………………………….   V.A.18.

Corporate income tax

   Failure to report

      Suspension of corporate charter (105-230 - 105-232) ………………….   II.S.1.

Extension of time for filing (105-263) ……………………………….   I.A.8., II.Q.

Failure to file

   Suspension of corporate charter (105-230) ……………………………….   II.S.1.

      Penalty for exercising corporate functions after suspension of

         charter (105-230(b)) ………………………………………………….   II.S.1.

      Reinstatement of corporate rights (105-232) …………….……………..   II.S.2.

Franchise tax

   Corporations (105-122(a)) …………………………………………………...   I.E.

   Public utilities (105-116(b)) ………………………………………………… I.B.

Penalties

   Suspension of corporate charter for failure to file (105-230(a)) ………….   II.S.1.

      Exercising corporate functions after suspension (105-230(b)) …………   II.S.1.

 

RESEARCH AND DEVELOPMENT TAX CREDIT (105-129.10)

Tax incentives for new and expanding businesses (105-129.10(a)) …….   III.B.7.

   Alternative credit (105-129.10(a)) …………………………………...   III.B.7.c.ii.

 

RETAIL INSTALLMENT SALES

Dealers in installment paper

   Privilege taxes

      Generally (105-83(a)) ……………………………………………………   VI.F.

                

RETURNS

Corporations

   See CORPORATE INCOME TAX

Extensions of time for filing (105-263) ………………….…………..   I.A.8., II.Q.

Failure to file

   Penalties (105-236) …………………………………………………….   VIII.C.2.

      Informational returns (105-236) ……………………………………..   VIII.C.2.

      Willful failure to file (105-236) ……………………………………..   VIII.C.6.

Franchise tax

   Extension of time for filing 105-129 ………………………………………   I.A.8.

Penalties

   Failure to file (105-236) ………………………………………………..   VIII.C.2.

      Informational returns (105-236) ……………………………………..   VIII.C.2.

      Willful failure (105-236) ……………………………………………. VIII.C.6.

Piped natural gas tax

   Quarterly returns (105-187.43(c)) ………………………………………...   V.C.3.

Tax incentives for new and expanding businesses

   Information to be included (105-129.7(b)) …………………………….   III.B.1.d.

 

 


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