Rule Subchapter: 42.23.1
	Subchapter Title: General Provisions

42: REVENUE			Add to Favorites
	42.23: CORPORATE INCOME TAX - GENERAL
		42.23.1: General Provisions

Click on the rule number to see the detail of the rule.

Press Ctrl-F to search by text.

Rule No Rule Title Latest Version Effective Date 42.23.101 EXTENT OF TAX LIABILITY 12/31/1972 42.23.102 DOING OR ENGAGING IN BUSINESS 12/31/1972 42.23.103 EXEMPTIONS 10/12/2001 42.23.104 GROSS INCOME REP 10/12/2001 42.23.105 DISCLOSURE OF INFORMATION REP 9/23/2011 42.23.106 TREATMENT OF GAINS FROM CERTAIN LIQUIDATION 1/29/1982 42.23.107 DEFINITIONS 9/23/2011 42.23.108 CONDITIONS FOR EXEMPTION FOR DIVIDENDS 11/26/2016 42.23.109 REPORTING REQUIREMENTS 11/26/2016 42.23.110 DETERMINATION OF QUALIFIED INVESTMENTS 7/30/1982 42.23.111 FEDERAL OBLIGATION INTEREST REP 4/26/1996 42.23.112 RESEARCH AND DEVELOPMENT - APPLICATION AND ELIGIBILITY 11/26/2016 42.23.113 RESEARCH AND DEVELOPMENT FIRM - EXEMPTION PERIOD 11/26/2016 42.23.114 REORGANIZATIONS 10/16/1987 42.23.115 PRINCIPAL PURPOSE DEFINED 10/16/1987 42.23.116 UNRELATED INCOME 11/26/2016 42.23.117 SURTAX REP 11/26/2016 42.23.118 NATURE OF PROPERTY BEING SOLD REP 10/12/2001 42.23.119 SOLICITATION OF ORDERS REP 10/12/2001 42.23.120 INDEPENDENT CONTRACTORS REP 10/12/2001