Definition

Organizations and companies exempt from corporate net worth tax. Imposition of annual corporate net worth tax on all corporations doing business or owning property in state. Amount of corporate net worth tax; amount for taxable period less than six months. Determination of net worth of corporation; determination by commissioner absent disclosure of true net worth on corporation’s books or return. Apportionment of net worth of foreign corporation; determination of receipts derived from business in state; fixing value of capital stock; methods. Corporate net worth tax due on first day of tax period; determination of annual tax period; determination of first tax period. Corporate net worth tax return and payment; procedure; combining net worth tax return with state income tax return. Period for payment of tax; effect. Penalties; failure to file timely; extensions; failure to pay timely; interest. Article 5 Excise Taxes on Rental Motor Vehicles 48-13-90. 48-13-91. 48-13-92. 48-13-93. 130 Legislative purpose and intent. Definitions. Special districts. Levy and collection of excise T.48, C.13 SPECIFIC, BUSINESS, & OCCUPATION TAXES Sec. 48-13-94. 48-13-95. 48-13-96. 48-13-97. taxes upon motor vehicle rental charges; expenditure of taxes; purpose. Reimbursement for persons collecting tax. Local powers and procedures. Auditor’s report. Cash and credit rental charges to be reported on either cash or accrual basis of accounting. Sec. 48-13-121. 48-13-122. 48-13-123. 48-13-124. Article 6 48-13-125. Excise Tax On Sale Or Use Of Energy 48-13-110. 48-13-111. 48-13-112. 48-13-113. 48-13-114. 48-13-115. 48-13-116. 48-13-117. 48-13-118. 48-13-119. 48-13-120. 48-13-126. Definitions.