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Tables of Contents for 1999 All States Tax Handbook
Chapter/Section Title
Page #
Page Count
CHARTS
GENERAL CHARTS
All States Tax Chart of Main Taxes Levied in Each State
210
State Tax Officials and Administration
211
Initial Taxes (Organization and Entrance Fees--Annual Reports)
211-A
Doing Business Penalties
212
INCOME TAXES
Corporate Income Taxes--Nature, Basis
220
Federal Income Tax Rules Used in States
221
Corporate Income--Rates, Returns, Payments
222
Corporation Alternative Minimum Tax
222.5
Corporation Consolidated Returns
222-A
FSCs and DISCs--State Taxation
222-B
S Corporations--State Taxation
222-C
Limited Liability Companies--State Taxation
222-D
Income Apportionment Elements
223
Receipts in Apportionment Numerators
224
Payroll--How Apportioned
225
Payroll--What Is Apportioned
226
Property in Apportionment Numerators
226-A
MTC UDITPA Regs and Revised P.L. 86-272 Guidelines--State Adoption
226-B
Wage and Other Withholding and Wage Information Returns
227
Nonwage Information Returns
227-A
Personal Income Tax--Rates, Exemptions, Payments, and Reports
228
Personal Income--Alternative Minimum Tax
228.5
Capital Gains and Losses
228-A
Itemized Personal Income Tax Deductions
228-A.5
Checklists of Deductions and Income Exemptions
228-B
Miscellaneous Limited Deductions:
Part I--Contributions, medical expenses, standard deduction
228-C
Part II--Interest, bad debts, obsolescence, depletion, employment plans, organizational expenses
228-D
Part III--Net operating losses, noncapital losses, specified state taxes
228-E
Part IV--Bond premiums, soil-water costs, cooperative expenses, two-earners, child care, alimony, education, office-in-home
228-F
Depreciation Methods
229
Deducting Federal Income Taxes
230
Revision or Refund of State Income Taxes
231
Federal Income--Reporting Changes
232
Income Tax--Assessment, Collection
233
Social Security Numbers Issued by Each State
233-A
Partnerships--State Taxation
234-A
Federal State Tax Information Inter-Exchange
235
Credits Against Income Taxes for Businesses
236
CAPITAL VALUES AND FRANCHISE TAXES
Bases, Rates, Report, and Payment Dates
240
Allocating Capital Values
241
SALES AND USE TAXES
Rates, Bases, Reports, and Payments
250
Out-of-State Sellers--Duty to Collect Tax
251
Taxability of Specific Transactions:
Part I--Conditional-credit sales, barter, rental, trade-ins, repossessed property, casual/isolated sales
253
Part II--Repairs, installation charges--sales to contractors, repairers, manufacturers, producers, and processors
254
Part III--Sales to nonprofit organizations and governments, computer software, withdrawal from stock, wrappers, containers
255
Basis or Measure of Tax:
Part I--Taxes, transportation charges, interest, trade-ins, discounts
256
Part II--Returned property, bad debts, repossessions
257
Part III--Administrative
258
Telecommunication Services
259
PROPERTY TAXES
Rates
260
Inventory Assessment Dates, Returns, and Ratios
263
Intangibles Assessment Dates
264
Free-Port Storage Exemptions
265
UNEMPLOYMENT INSURANCE TAXES
Number of Employees
270
Rates and Bases
271
Reports
272
MISCELLANEOUS CHARTS AND LISTS
Inheritance, Estate, and Gift Taxes
273
Alcoholic Beverages:
Beer tax rates
274
Distilled spirits tax rates
275
Wine tax rates
276
Electronic Funds Transfer (EFT) Programs
279
Recordkeeping Time Periods
280
Reciprocal Enforcement of Taxes
281
Gasoline Tax Rates
285
Cigarette Tax--Rates, Incidence, Payment, Reports
286
Manufacturing--What Is and Is Not
290
Escheat--Unclaimed, Abandoned Property
291
Refund Time Limits:
Part I--Capital values-franchise, sales-use, property
295
Part II--Motor fuels, minerals-severance, generally
296
Pollution Control Tax Incentives
298
Energy Saving--Tax Benefits
299
CALENDARS
Overview of calendars and abbreviations used
300
January through December fixed monthly calendars
start at 305
Recurring monthly calendar
380