Chapter 13 - Corporation Franchise Tax.
- 27-13-1 - Definitions.
- 27-13-3 - Counties and municipalities precluded from levying certain taxes.
- 27-13-5 - Tax on domestic corporations.
- 27-13-7 - Tax on foreign corporations.
- 27-13-8 - Tax on qualified subchapter S subsidiaries; tax on single member limited liability companies.
- 27-13-9 - Basis of valuation.
- 27-13-11 - Book value.
- 27-13-13 - Multistate corporations.
- 27-13-15 - Repealed.
- 27-13-17 - Accrual, payment and reporting of tax.
- 27-13-19 - Verification of return; surety of foreign corporation; return made by receiver, trustee in bankruptcy or assignee.
- 27-13-21 - Extension of time to file return and pay tax.
- 27-13-23 - Delinquent taxes; failure to file return.
- 27-13-25 - Additional taxes or refunds.
- 27-13-27 - Request for administrative dissolution of corporation or organization or for revocation of certificate of authority; setting aside of administrative dissolution or revocation of certificate
- 27-13-29 - Enrolling a judgment.
- 27-13-31 - Warrant for collection of tax.
- 27-13-33 - Jeopardy assessment and warrant.
- 27-13-35 - Execution by sheriff or special agent; fees; disposition of property.
- 27-13-37 - Commissioner may bid at sales.
- 27-13-39 - Alias executions.
- 27-13-41 - Sheriff and special agent not personally liable.
- 27-13-43 - and 27-13-45. Repealed.
- 27-13-47 - Refunds.
- 27-13-49 - Limitations of actions.
- 27-13-51 - Tax as a personal debt; joint and several liability for subchapter S subsidiaries, certain limited liability companies and entities required to file for federal income tax purposes on the a
- 27-13-53 - Departments of state government authorized to furnish information to chairman of State Tax Commission.
- 27-13-55 - Disposition of funds.
- 27-13-57 - Information kept secret.
- 27-13-59 - Commissioner to give receipt.
- 27-13-61 - Fraudulent reports.
- 27-13-63 - Corporations and organizations exempt from tax.
- 27-13-65 - Administration of chapter.
- 27-13-67 - Regulations.