2021 Chapter 71

CHAPTER 71

INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES

SUBCHAPTER I

TAXATION OF INDIVIDUALS AND FIDUCIARIES

71.01   Definitions.

71.02   Imposition of tax.

71.03   Filing returns; certain claims.

71.04   Situs of income; allocation and apportionment.

71.05   Income computation.

71.06   Rates of taxation.

71.07   Credits.

71.08   Minimum tax.

71.09   Payment of estimated taxes.

71.10   General provisions.

SUBCHAPTER II

SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES

71.12   Conformity.

71.122   Definition.

71.125   Imposition of tax.

71.13   Filing returns.

71.14   Situs of income.

71.15   Income computation.

71.16   Allocation of modifications.

71.17   General provisions.

SUBCHAPTER III

PARTNERSHIPS AND LIMITED LIABILITY COMPANIES

71.19   Conformity.

71.195   Definition.

71.20   Filing returns.

71.21   Computation.

SUBCHAPTER IV

TAXATION OF CORPORATIONS

71.22   Definitions.

71.23   Imposition of tax.

71.24   Filing returns; extensions; payment of tax.

71.25   Situs of income; allocation and apportionment.

71.255   Combined reporting.

71.26   Income computation.

71.265   Previously exempt corporations; basis and depreciation.

71.27   Rates of taxation.

71.275   Rate changes.

71.28   Credits.

71.29   Payments of estimated taxes.

71.30   General provisions.

SUBCHAPTER V

TAX-OPTION CORPORATIONS

71.32   Conformity.

71.33   Intent.

71.34   Definitions.

71.35   Imposition of additional tax on tax-option corporations.

71.36   Tax-option items.

71.362   Situs of income.

71.365   General provisions.

SUBCHAPTER VI

URBAN TRANSIT COMPANIES

71.37   Conformity.

71.38   Definition.

71.385   Determination of cost.

71.39   Imposition of tax.