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TITLE 15
CHAPTER 31
Part 4
TITLE 15. TAXATION
CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 4. Alternative Corporate Income Tax
15-31-401
Application of corporate income tax and alternative corporate income tax
15-31-402
Short title -- administration of part
15-31-403
Rate of tax imposed -- income from sources within state defined -- alternative tax
15-31-404
Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax
15-31-405
Information return -- period for assessment of tax
15-31-406
Corporate income tax sections incorporated by reference
15-31-407
Employment of personnel -- rules
15-31-408
Repealed