State Tax Review, Volume 56Commerce Clearing House., 1995 - Taxation |
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addition allowed amended amount apply apportionment April Arizona Arkansas assessment business income Carolina CCH INCORPORATED claim Connecticut Constitution December deduction Department of Revenue District effective as noted effective July employees entity equipment erty excise tax fees filing Florida fuel tax gross income gross receipts Idaho Illinois imposed included interest January June 30 Laws lease license manufacturing ment Miscellaneous Taxes motor fuel motor vehicle Nebraska nonresident North Carolina North Dakota Ohio operating partnership payments personal income tax production prop property tax purchased qualified real property refund resident retail rule sales tax sold statute subject to tax subsidiary tangible personal property Tax Appeals tax credit tax exemption tax liability tax rate tax return TAX REVIEW tax years beginning taxable income taxes paid taxpayer tion transaction transfer U.S. Constitution U.S. Supreme Court Virginia Wisconsin Yes Yes Yes York