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CHAPTER 71
INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES
SUBCHAPTER I
TAXATION OF INDIVIDUALS AND FIDUCIARIES
71.01   Definitions.
71.02   Imposition of tax.
71.03   Filing returns; certain claims.
71.04   Situs of income; allocation and apportionment.
71.05   Income computation.
71.06   Rates of taxation.
71.07   Credits.
71.08   Minimum tax.
71.09   Payment of estimated taxes.
71.10   General provisions.
SUBCHAPTER II
SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES
71.12   Conformity.
71.122   Definition.
71.125   Imposition of tax.
71.13   Filing returns.
71.14   Situs of income.
71.15   Income computation.
71.16   Allocation of modifications.
71.17   General provisions.
SUBCHAPTER III
PARTNERSHIPS AND LIMITED LIABILITY COMPANIES
71.19   Conformity.
71.195   Definition.
71.20   Filing returns.
71.21   Computation.
SUBCHAPTER IV
TAXATION OF CORPORATIONS
71.22   Definitions.
71.23   Imposition of tax.
71.24   Filing returns; extensions; payment of tax.
71.25   Situs of income; allocation and apportionment.
71.255   Combined reporting.
71.26   Income computation.
71.265   Previously exempt corporations; basis and depreciation.
71.27   Rates of taxation.
71.275   Rate changes.
71.28   Credits.
71.29   Payments of estimated taxes.
71.30   General provisions.
SUBCHAPTER V
TAX-OPTION CORPORATIONS
71.32   Conformity.
71.33   Intent.
71.34   Definitions.
71.35   Imposition of additional tax on tax-option corporations.
71.36   Tax-option items.
71.362   Situs of income.
71.365   General provisions.
SUBCHAPTER VI
URBAN TRANSIT COMPANIES
71.37   Conformity.
71.38   Definition.
71.385   Determination of cost.
71.39   Imposition of tax.
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