Chapter 20 - Corporation License Fees

Chapter 20 - Corporation License Fees

Section 12-20-10. Definitions.
Section 12-20-20. Corporations to file annual reports; time of filing; extension of time for filing annual report.
Section 12-20-30. Form and contents of annual report; public inspection.
Section 12-20-40. Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority.
Section 12-20-50. Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus.
Section 12-20-60. Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned.
Section 12-20-70. License tax where combined return is filed; applicability of minimum license fee.
Section 12-20-80. Prorated license fee.
Section 12-20-90. License fee for bank holding, insurance holding, or savings and loan holding company; definitions.
Section 12-20-100. License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee.
Section 12-20-105. Tax credits.
Section 12-20-110. Chapter provisions inapplicable to certain organizations, companies and associations.
Section 12-20-120. Annual report to be signed by person authorized to make report.
Section 12-20-130. Forms for reports; effect of failure to receive or secure form.
Section 12-20-140. Department's receipt constitutes certificate of compliance and license.
Section 12-20-150. Department to administer provisions of chapter; rules and regulations.
Section 12-20-160. Corporate license fee deemed to be tax.
Section 12-20-170. Amounts collected under chapter to be deposited to credit of State Treasurer.
Section 12-20-175. Reduction of license fees due to tax credits.

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