GroundRules
15-31-501: Department rules -- conformance with Internal Revenue Code.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
- Part 5. Administration and Collection
(1) The department of revenue shall prescribe forms for returns and notices and other regulations as may be necessary for the purpose of carrying into effect the provisions of this chapter.
(2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in the Internal Revenue Code.
Collected 2026-09-14T04:47:26Z. Source file · JSON