Chapter 1320-06-01 - Franchise and Excise Tax Rules and Regulations

  1. § 1320-06-01-.01 - REPEALED
  2. § 1320-06-01-.02 - DUE DATE
  3. § 1320-06-01-.03 - REPEALED
  4. § 1320-06-01-.04 - REPEALED
  5. § 1320-06-01-.05 - REPEALED
  6. § 1320-06-01-.06 - REPEALED
  7. § 1320-06-01-.07 - REPEALED
  8. § 1320-06-01-.08 - REPEALED
  9. § 1320-06-01-.09 - REPEALED
  10. § 1320-06-01-.10 - REPEALED
  11. § 1320-06-01-.11 - REPEALED
  12. § 1320-06-01-.12 - REPEALED
  13. § 1320-06-01-.13 - REPEALED
  14. § 1320-06-01-.14 - REPEALED
  15. § 1320-06-01-.15 - INDEBTEDNESS-ADEQUACY OF CAPITAL
  16. § 1320-06-01-.16 - REPEALED
  17. § 1320-06-01-.17 - REPEALED
  18. § 1320-06-01-.18 - MINIMUM MEASURE OF FRANCHISE TAX
  19. § 1320-06-01-.19 - REPEALED
  20. § 1320-06-01-.20 - ACTUAL CHARITABLE CONTRIBUTIONS
  21. § 1320-06-01-.21 - LOSS CARRYOVERS
  22. § 1320-06-01-.22 - REPEALED
  23. § 1320-06-01-.23 - BUSINESS AND NONBUSINESS EARNINGS
  24. § 1320-06-01-.24 - REPEALED
  25. § 1320-06-01-.25 - REPEALED
  26. § 1320-06-01-.26 - REPEALED
  27. § 1320-06-01-.27 - PROPERTY FACTOR
  28. § 1320-06-01-.28 - PROPERTY FACTOR - VALUATION
  29. § 1320-06-01-.29 - PROPERTY FACTOR: AVERAGING PROPERTY VALUES
  30. § 1320-06-01-.30 - PAYROLL FACTOR
  31. § 1320-06-01-.31 - PAYROLL FACTOR - COMPENSATION PAID
  32. § 1320-06-01-.32 - SALES FACTOR
  33. § 1320-06-01-.33 - SALES FACTOR - SALES OF TANGIBLE PERSONAL PROPERTY
  34. § 1320-06-01-.34 - SALES FACTOR - QUALIFIED MEMBER OF A QUALIFIED GROUP
  35. § 1320-06-01-.35 - VARIANCES
  36. § 1320-06-01-.36 - REPEALED
  37. § 1320-06-01-.37 - REPEALED
  38. § 1320-06-01-.38 - CONSTRUCTING OR IMPROVING REAL PROPERTY - SPECIAL APPORTIONMENT RULES
  39. § 1320-06-01-.39 - REPEALED
  40. § 1320-06-01-.40 - DISREGARDED ENTITIES
  41. § 1320-06-01-.41 - SERIES LIMITED LIABILITY COMPANIES
  42. § 1320-06-01-.42 - SALES FACTOR - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY IN THIS STATE

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.