TAXATION : Chapter 18A
1 : Annual tax return; payment by companies; dates due; credit
1a : Equivalent of franchise tax to municipalities and counties
1.1 : Extension of time filing return; due date for payment
1.2 : Administration, collection and enforcement of tax imposed
1.3 : Examination of returns, assessment
2 : Amount of tax, additional tax, percentage reduction.
3 : Amount of tax, life insurance companies; additional tax.
4 : Taxable premiums collected
5 : Gross contract premiums
5.1 : Life insurance companies; determination of annual tax
6 : Maximum amount of taxable premiums.
7 : Time of payment
8 : Reports
9 : Inapplicability to fraternal beneficiary society, certain insurance companies.
10 : Partial invalidity
11 : Effective date
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