§11-24-23e. Carryback, Carryforward
Any unused portion of the credit for qualified rehabilitated buildings investment authorized by section twenty-three-a of this article which may not be taken in the taxable year to which the credit applies shall qualify for carryback and carryforward treatment subject to the identical general provisions under §39, Title 26 of the United States Code, as […]
§11-24-23f. Credit Allowed for Specific Taxable Years
Subject to the provisions of section twenty-three-e of this article, the credit authorized in section twenty-three-a of this article, for investment in a rehabilitated building made by a taxpayer in any taxable year beginning on January 1, 1995, and thereafter, shall be allowed against the tax imposed by this article in the applicable taxable year. […]
§11-24-23g. Application of Credits
Effective for taxable years beginning on and after January 1, 2001, the credits granted, pursuant to section twenty-three-a of this article, to an electing small business corporation (S corporation), limited partnership, general partnership, limited liability company or multiple owners of property shall be passed through to the shareholders, partners, members or owners, either pro rata […]
§11-24-24. Credit for Income Tax Paid to Another State
(a) Effective for taxable years beginning on or after January 1, 1991, and notwithstanding any provisions of this code to the contrary, any financial organization, the business activities of which take place, or are deemed to take place, entirely within this state, shall be allowed a credit against the tax imposed by this article for […]
§11-24-17. Payments of Estimated Tax
(a) Installment payments. — The estimated tax of a corporation with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed on or before the fifteenth day of the fourth month of the taxable year, the estimated tax shall be paid in four equal installments. The first […]
§11-24-18. Extensions of Time
(a) General. — The Tax Commissioner may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, declaration, statement, or other document required pursuant to this article, on such terms and conditions as he may require. (b) Amount determined as deficiency. — The Tax […]
§11-24-19. Requirements Concerning Returns, Notices, Records and Statements
(a) General. — The Tax Commissioner may prescribe regulations as to the keeping of records, the contents and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The Tax Commissioner may require any corporation, by regulation or notice served upon such corporation, to make such returns, render […]
§11-24-20. Report of Change in Federal Taxable Income
(a) Unless the provision of §11-21A-1 et seq. of this code apply, if the amount of a taxpayers federal taxable income reported on its federal income tax return for any taxable year is changed or corrected by the United States internal revenue service or other competent authority, or as the result of a renegotiation of […]
§11-24-21. Change of Election
Any election expressly authorized by this article, other than any election expressly stated to be irrevocable, may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.
§11-24-22a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit
(a) Effective for taxable years beginning July 1, 1997, notwithstanding any provisions of this code to the contrary, any new corporation engaged solely in the production of value-added products from raw agricultural products are allowed a credit, in the amount of $1,000 for each taxable year against the tax imposed by this article, for a […]