Individual income tax and corporate franchise tax provisions modified, and pollution control surcharge imposed on certain businesses.
Certain businesses pollution control surcharge provision
Pollution control business surcharge imposed.
Certain conformity provision to federal tax provisions
Individual income tax and corporate franchise tax phased out.
Individual income tax and corporate tax phasing out provision
Individual income taxes, corporate franchise taxes, sales and use taxes, and other various taxes and tax-related provisions modified; various policy and technical changes made; income tax credits and subtractions modified; and enforcement, return, and audit provisions modified.
Corporate franchise and unitary taxation; unitary group expanded to foreign corporations.
Various policy and technical changes made to individual income and corporate franchise taxes, fire and police state aids, tax-related data practices provisions, and other miscellaneous taxes and tax provisions.
Tax provisions modifications