ARTICLE IV. CORPORATE NET INCOME TAX
PART I. Definitions §7401. Definitions. PART II. Imposition of Tax §7402. Imposition of tax. PART III. Reports and Payment of Tax §7403. Reports and payment of tax. §7403.1. Timely mailing treated as timely filing and payment. §7404. Consolidated reports. §7405. Extension of time for file reports. §7406. Changes made by Federal government. PART IV. Settlement and Resettlement §7407. Settlement and resettlement. PART V. Enforcement: Rules and Regulations Inquisitorial Powers of the Department §7408. Enforcement; rules and regulations; inquisitorial powers of the department. PART VI. Retention of Records by Corporation §7409. Retention of records. PART VII. Penalties §7410. Penalties. PART VIII. Repealer; Effective Date §7411. Repeal. §7412. Effective date.
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