§ 5915 - Minimum tax
§ 5915. Minimum tax
An S corporation which is subject to the provisions of section 5914 of this title shall pay an annual tax of $250.00 to the commissioner of taxes on or before the due date prescribed for the filing of C corporation returns under section 5862 of this title. (Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996; amended 1997, No. 71 (Adj. Sess.), § 27a(a), eff. March 11, 1998.)