REVENUE
42.24 - corporation license tax - special
42.24.101
qualification to be a small business corporation
42.24.102
election as to tax treatment
42.24.103
notification to department that the filing of a federal return does not constitute an election under arm 42.24.102(3) (b)
42.24.104
time of making election
42.24.105
statement of shareholder consent
42.24.106
consent of new shareholders
42.24.107
revocation of election
42.24.108
termination of eligibility
42.24.121
return of electing corporation
42.24.122
payment of fee by corporation
42.24.123
shareholder responsibility as to corporate income
42.24.201
treatment of interest and dividends
42.24.211
department transmittal of tax revenue derived from certain financial institutions
42.24.212
allocation of revenue when branch offices exist
42.24.213
report on branch offices
42.24.214
determination of eligible taxing jurisdictions