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2008 Technical Bulletins Supplement
Table of Contents
I.
Franchise Tax
A.
General Information
C.
Holding Companies
E.
General Business Corporations
F.
Capital Stock, Surplus and Undivided Profits Base
J.
Corporate Members of LLCs
L.
Corporations Conditionally or Partially Exempt
II. Corporate Income Tax
C.
Computation of Net Income
III. Tax Credits
A.
General Tax Credits
C.
Business and Energy Tax Credits
F.
Low-Income Housing Tax Credits
G.
Research and Development Tax Credit
I.
Credit for Mill Rehabilitation
V. Excise Tax
A.
Tobacco Products Excise Tax
VI. Privilege Tax
E.
Attorneys-at-Law and Other Professionals
VII. Insurance Premium Tax
C.
Types of Tax and Charges
E.
Tax Rates and Charges
VIII. General Administration
A.
Statute of Limitations; Assessment Procedure; Appeals Process
C.
Penalties and Interest