GroundRules
15-31-112: Taxable period.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
- Part 1. Corporate Income Tax Rate and Return
The corporate income tax must be computed on the basis of the corporation's total net income for the taxable period. The corporation's taxable period is the same as the taxable year for federal income tax purposes. If a corporation changes its taxable year, it shall promptly notify the department.
Collected 2026-09-14T04:47:22Z. Source file · JSON