Corporate Revenue Law

The taxes listed below are administered by our Corporate, Excise, and Insurance Tax Division. Click on the tax to review the law on the General Assembly's web site.

Please read the Caveats before accessing the statutes.


Privilege License Taxes Chapter 105, Article 2
Tobacco Products Tax Chapter 105, Article 2A
Alcoholic Beverage License and Excise Taxes Chapter 105, Article 2C
Franchise Tax Chapter 105, Article 3
Tax Incentives for New and Expanding Businesses Chapter 105, Article 3A
Business and Energy Tax Credit Chapter 105, Article 3B
Tax Incentives for Recycling Facilities Chapter 105, Article 3C
Historic Rehabilitation Tax Credits Chapter 105, Article 3D
Low-Income Housing Tax Credits Chapter 105, Article 3E
Research and Development Chapter 105, Article 3F
Major Computer Manufacturing Facilities Chapter 105, Article 3G
Mill Rehabilitation Tax Credit Chapter 105, Article 3H
Tax Credits for Growing Businesses Chapter 105, Article 3J
Tax Incentives for Railroad Intermodal Facilities Chapter 105, Article 3K
Corporate Income Tax Chapter 105, Article 4
Corporate Estimated Tax Payments Chapter 105, Article 4C
Piped Natural Gas Tax Chapter 105, Article 5E
Freight Car Lines Tax Chapter 105, Article 8A
Insurance Company Premiums Tax Chapter 105, Article 8B
   
General Administration Chapter 105, Article 9