Tax cumulative

The tax imposed by this article shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business, trade or calling. A person exercising a privilege taxable under this article, subject to the payment of all licenses and charges which are condition precedent to exercising the privilege taxed, may exercise the privilege for the current tax year upon the condition that he shall pay the tax accruing under this article.

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In this chapter (40 sections)

11-13-2N · Business of generating or producing or selling electric…
11-13-2O · Business of generating or producing or selling electricity…
11-13-2P · Credit against tax based on the taxable generating capacity…
11-13-2Q · Exemption from tax for certain merchant power plants
11-13-2R · Recomputation of taxable generating capacity of certain…
11-13-3 · Exemptions; annual exemption and periods thereof
11-13-3A · Deduction for contributions to an employee stock ownership…
11-13-3B · Definitions; reduction allowed in tax due; how computed
11-13-3C · Tax credit for business investment and jobs expansion
11-13-3D · Tax credit for industrial expansion and industrial…
11-13-3E · Tax credit for coal loading facilities; regulations
11-13-3F · Tax credit for reducing electric, natural gas or water…
11-13-3G · Tax credit for increased generation of electricity from coal
11-13-4 · Computation of tax; payment
11-13-5 · Return and remittance by taxpayer
11-13-6 · 11-13-6
11-13-7 · 11-13-7
11-13-8 · 11-13-8
11-13-8A · 11-13-8A
11-13-9 · Tax year
11-13-10 · Tax cumulative
11-13-11 · 11-13-11
11-13-12 · 11-13-12
11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes
11-13-19 · Certificate to clerk of county court of assessment of taxes
11-13-20 · 11-13-20
11-13-21 · 11-13-21
11-13-22 · 11-13-22
11-13-23 · 11-13-23
11-13-24 · 11-13-24
11-13-25 · Cities, towns or villages restricted from imposing…
11-13-26 · Severability
11-13-27 · General procedure and administration
11-13-28 · Effective date; transition rules

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