TITLE 30. TRADE AND COMMERCE

CHAPTER 15. FOREIGN-TRADE ZONES

Part 1. General Provisions

Taxation Of Corporations Operating Foreign-Trade Zones And Their Goods

30-15-104. Taxation of corporations operating foreign-trade zones and their goods. Private or public corporations operating foreign-trade zones are subject to all taxes imposed upon them under the provisions of Title 15.

History: En. Sec. 4, Ch. 674, L. 1979; amd. Sec. 3, Ch. 101, L. 1985.