§ 44-11-2.1 - Surtax.
SECTION 44-11-2.1
§ 44-11-2.1 Surtax. – Each corporation whose taxable year ends on or after March 31, 1991 and beforeJanuary 1, 1994 shall annually pay to the state a surtax of 11% on the amountof the tax computed under § 44-11-2. The surtax shall be added to theamount of the tax computed under § 44-11-2 in computing the total tax dueby the corporation for the taxable year or years under this chapter. Theestimated tax provisions of chapter 26 of this title shall apply to the surtax.