Rule 64:26:02 ADMINISTRATION OF PROGRAM
64:26:02:04 Federal income tax
return to be submitted with state return.
64:26:02:05 Supplementary return
required upon subsequent increase in income -- Exception if increase results
from departmental adjustment.
64:26:02:06 Supplementary return
permitted upon subsequent decrease in income -- Exception if decrease results from
64:26:02:08 Exclusion of factors.
64:26:02:09 Separate accounting
-- When taxpayer may petition for.
64:26:02:10 Separate accounting
-- When secretary may require.
corporations not in the business of making loans.
64:26:02:12 Apportionment of bank
franchise tax revenues among counties.
Declaratory Ruling: An audit for disallowed
deductions may only be made within two years from the date a financial
corporation's franchise tax return was filed. An audit for income which was
omitted from a return, or for a return which was not filed, may be made within
five years from the date the return was due. Secretary of
Revenue Declaratory Ruling No. 77-24.
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