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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 63B DECLARATION OF ESTIMATED TAX BY CORPORATIONS

Section 1 - Definitions

Section 2 - Payment of estimated tax by corporations

Section 3 - Interest on underpayment of estimated taxes; installment payments

Section 4 - Time for payment of first installment

Section 4A - Amount and time of installment payments

Section 4B - First year corporations with less than ten employees; installment payments

Section 5 - Credit against taxes

Section 6 - Repealed, 1990, 121, Sec. 33

Section 7 - Taxable years of less than twelve months

Section 8 - Repealed, 1990, 121, Sec. 34

Section 9 - Liability of officers, directors or employees for failure to pay installments of estimated taxes

Section 10 - Addition of tax or penalty; assessment and collection

Section 11 - Repealed, 1976, 415, Sec. 104