Publisher's Synopsis
A book was revised on January 14, 2020.Table of ContentsCHAPTER 70 GENERAL PROPERTY TAXES5CHAPTER 71 INCOME AND FRANCHISE TAXES FOR STATE AND LOCAL REVENUES87SUBCHAPTER I TAXATION OF INDIVIDUALS AND FIDUCIARIES87SUBCHAPTER II SPECIAL PROVISIONS APPLICABLE TO FIDUCIARIES192SUBCHAPTER III PARTNERSHIPS AND LIMITED LIABILITY COMPANIES194SUBCHAPTER IV TAXATION OF CORPORATIONS195SUBCHAPTER V TAX-OPTION CORPORATIONS284SUBCHAPTER VI URBAN TRANSIT COMPANIES297SUBCHAPTER VII TAXATION OF INSURANCE COMPANIES298SUBCHAPTER VIII HOMESTEAD CREDIT339SUBCHAPTER IX FARMLAND PRESERVATION CREDIT345SUBCHAPTER X WITHHOLDING351SUBCHAPTER XI INFORMATION RETURNS359SUBCHAPTER XII ADMINISTRATIVE PROVISIONS APPLICABLE361SUBCHAPTER XIII INTEREST AND PENALTIES381SUBCHAPTER XIV APPEALS386SUBCHAPTER XV COLLECTION OF DELINQUENT TAXES AND STATE AGENCY DEBTS388SUBCHAPTER XVI INTERNAL REVENUE CODE UPDATE399CHAPTER 72 ESTATE TAX399CHAPTER 73 TAX APPEALS COMMISSION AND DEPARTMENT OF REVENUE403CHAPTER 74 PROPERTY TAX COLLECTION428SUBCHAPTER I DEFINITIONS428SUBCHAPTER II COMMENCEMENT OF COLLECTION PROCESS428SUBCHAPTER III PAYMENT OF TAXES430SUBCHAPTER IV SETTLEMENT434SUBCHAPTER V ADJUSTMENT437SUBCHAPTER VI RETURN AND COLLECTION OF DELINQUENT TAXES441SUBCHAPTER VII ISSUANCE OF TAX CERTIFICATE445SUBCHAPTER VIII MISCELLANEOUS447SUBCHAPTER IX EXCEPTIONS FOR 1ST CLASS CITIES448CHAPTER 75 LAND SOLD FOR TAXES449CHAPTER 76 TAXATION OF PUBLIC UTILITIES AND INSURERS476SUBCHAPTER I PUBLIC UTILITIES476SUBCHAPTER II CAR LINE COMPANIES; ELECTRIC COOPERATIVE ASSOCIATIONS492SUBCHAPTER III INSURERS495SUBCHAPTER IV TELEPHONE COMPANY TAX501CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;502SUBCHAPTER I TAXATION OF FOREST CROPLANDS502SUBCHAPTER II REAL ESTATE TRANSFER FEE508SUBCHAPTER III GENERAL SALES AND USE TAX512SUBCHAPTER V COUNTY AND SPECIAL DISTRICT579SUBCHAPTER VI MANAGED FOREST LAND584SUBCHAPTER VII ECONOMIC DEVELOPMENT SURCHARGE598SUBCHAPTER VIII LOCAL FOOD AND BEVERAGE TAX599SUBCHAPTER IX LOCAL RENTAL CAR TAX600SUBCHAPTER X PREMIER RESORT AREA TAXES601SUBCHAPTER XI STATE RENTAL VEHICLE FEE603SUBCHAPTER XII DRY CLEANING FEES603CHAPTER 78 MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXES605SUBCHAPTER I MOTOR VEHICLE FUEL TAX605SUBCHAPTER II ALTERNATE FUELS TAX612SUBCHAPTER III GENERAL AVIATION FUEL TAX615SUBCHAPTER IV PROVISIONS COMMON TO MOTOR VEHICLE FUEL TAX, GENERAL AVIATION FUEL TAX AND617CHAPTER 79 STATE REVENUE SHARING624SUBCHAPTER I MUNICIPAL AND COUNTY SHARED REVENUE624SUBCHAPTER II PROPERTY TAX CREDITS634
