Returns, §48-7-51

Returns based upon books of account, §48-7-34. Intangible recording tax. Exclusiveness of tax imposed on long-term and short-term notes secured by real estate. Section not construed as income tax exemption, §48-6-64. Interest. Current income tax payment. Assessable penalties and interest, §48-7-126. Failure by taxpayer to claim or list credits. No interest paid on refunds due to, §48-2-35. Refunds for overpayments of withheld taxes, §48-7-112. Taxes not timely paid, §48-7-81. Itemized deductions, §48-7-27. Eligible itemizers. Tax credits, §48-7-27.1. Jobs created. New quality jobs. Credit, §48-7-40.17. Qualified business expansion. Credits to existing business enterprises, §48-7-40.21. Job tax credit. Calculation of new full-time jobs, §48-7-40.14. Conditions for taking, §48-7-40.24. Counting new jobs on calendar year basis. One time election, §48-7-40.23. Designation of counties as less developed areas. Tax credits for business enterprises. Expanding labor force, §§48-7-40, 48-7-40.1. INCOME TAXES —Cont’d Job tax credit —Cont’d Designation of counties as less developed areas —Cont’d Tax credits for business enterprises —Cont’d Medical equipment and supplies manufacturers, additional credit, §48-7-40.1B. Pharmaceutical and medicine manufacturers, additional credit, §48-7-40.1B. PPE manufacturers, additional credit, §48-7-40.1A. Existing manufacturing facilities. Calculating credit, §48-7-40.25. Port traffic increases, §§48-7-40.15, 48-7-40.15A. Labor unions. Exemption of labor organizations, §48-7-25. Land banks.