Short title; arrangement and classification

This article may be cited as the "Minimum Severance Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter of headings relating to any part, section, subsection or paragraph of this article.

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In this chapter (40 sections)

11-12A-6 · 11-12A-6
11-12A-7 · 11-12A-7
11-12A-8 · 11-12A-8
11-12A-9 · 11-12A-9
11-12A-10 · 11-12A-10
11-12A-11 · 11-12A-11
11-12A-12 · 11-12A-12
11-12A-13 · 11-12A-13
11-12A-14 · 11-12A-14
11-12A-15 · 11-12A-15
11-12A-16 · 11-12A-16
11-12A-17 · 11-12A-17
11-12A-18 · 11-12A-18
11-12A-19 · 11-12A-19
11-12A-20 · 11-12A-20
11-12A-21 · 11-12A-21
11-12A-22 · 11-12A-22
11-12A-23 · 11-12A-23
11-12A-24 · Repeal of article and date thereof; short taxable years for…
11-12A-25 · Credit for consumers sales and service tax and use tax paid
11-12B-1 · Short title; arrangement and classification
11-12B-2 · Definitions
11-12B-3 · Imposition of tax, credit
11-12B-4 · Accounting periods and methods of accounting
11-12B-5 · Annual return
11-12B-6 · Periodic installment payments of estimated tax
11-12B-7 · Time and place for paying tax shown on returns
11-12B-8 · Extension of time for filing return
11-12B-9 · Extension of time for paying tax
11-12B-10 · Place for filing returns or other documents
11-12B-11 · Signing of returns and other documents
11-12B-12 · Bond of taxpayer may be required
11-12B-13 · Collection of tax; Tax Commissioner may require first…
11-12B-14 · Records
11-12B-15 · General procedure and administration
11-12B-16 · Criminal penalties
11-12B-17 · Severability
11-12B-18 · Effective date; compliance
11-12C-1 · Definitions
11-12C-2 · Corporate license required; tax levied; exemption from tax;…

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