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Licensing and Income Taxes
LIC-6.01 - Payments Deemed to be Compensation to Owners
LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction
LIC-6.04 - Patronage Dividends
LIC-6.05 - Short Periods Count as Tax Year
LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders
LIC-6.08 - Partnerships - Partner Level Deduction Election
LIC-6.09 - Qualified Retirement Plans
LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business
LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property
LIC-6.13 - De Minimus Business Activity for Tangible Personal Property
LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property
LIC-6.15 - Apportionment for Banking Income
LIC-6.17 - Apportionment for Freight Carriers
LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services
LIC-6.21 - De Minimus Business Activity for Freight Carriers
LIC-6.22 - Petition for Reduction of Heavy Vehicle Use Tax
LIC-6.23 - Net Operating Losses
LIC-6.25 - Apportionment for Financial Institutions
LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction
LIC-6.07 - Treatment of Currently Taxed Pass-Through Income
LIC-6.10 - De Minimus Business Activity for Personal Services
LIC-6.16 - Apportionment for Domestic Insurers
LIC-6.18 - Apportionment for Passenger Carriers
LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14
LIC-6.24 - Partnership Basis Adjustments
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