Section 40-14A-2 – Operating Rules.
Section 40-14A-2 Operating rules. (a) The taxpayer’s net worth shall be determined for purposes of the taxes levied by this chapter in accordance with the accounting principles used in preparing the taxpayer’s financial statements reported to its owners. If the taxpayer’s financial statements are not prepared in accordance with generally accepted accounting principles, then net […]
Section 40-14A-37 – (Repealed for Taxable Years Beginning on or After January 1, 2002.) Dissolution, etc., of Corporations.
Section 40-14A-37 (Repealed for taxable years beginning on or after January 1, 2002.) Dissolution, etc., of corporations. Whenever a corporation organized or incorporated under the laws of this state is dissolved, terminated, liquidated, or otherwise wound-up, by an agreement of the stockholders filed in the office of the judge of probate of the county wherein […]