185.50 Income or franchise tax returns.
185.50
185.50 Income or franchise tax returns. Any cooperative association, society, company, corporation, exchange or union organized under the provisions of this chapter shall not be obliged to file a state income or franchise tax return unless such association, society, company, corporation, exchange or union is at the time subject to a state income or franchise tax.185.50 - ANNOT.
History: 1981 c. 390 s. 252; 1985 a. 30 s. 42; 1991 a. 39.