Subpart E
- ADMINISTRATIVE PROVISIONS: RECORDS, RETURNS, DUE DATES, PAYMENT OF TAXES
Sections
- § 47:287.601 Notice or regulations requiring records, statements, and special returns active
- § 47:287.611 General requirement of return, statement, or list active
- § 47:287.612 Corporation returns active
- § 47:287.613 Alternative forms and instructions active
- § 47:287.614 Time and place for filing returns; information concerning federal return; extension of time to file active
- § 47:287.621 Failure to file; penalty active
- § 47:287.623 Period covered by returns or other documents active
- § 47:287.625 Computations on returns or other documents active
- § 47:287.627 Identifying number; information active
- § 47:287.641 Due date of tax active
- § 47:287.651 Payment of tax active
- § 47:287.654 Installment payments of estimated income tax by corporations active
- § 47:287.655 Failure by corporation to pay estimated income tax active
- § 47:287.656 Adjustment of overpayment of estimated income tax by corporation active
- § 47:287.657 Estimated tax payments during the course of a federal audit active
- § 47:287.659 Refunds and credits; general rules active
- § 47:287.660 Overpayment of installment active
- § 47:287.662 Overpayment of income taxes applied to corporation franchise taxes for interest computation purposes active
- § 47:287.663 Overpayments arising from allowance of deductions for bad debts or worthless stock active
- § 47:287.664 Credits arising from refunds by utilities active
- § 47:287.681 Administration active
- § 47:287.682 Collection from transferee or fiduciary; procedure active
- § 47:287.683 Notice of fiduciary relationship active