Article 4.

Income Tax.

Part 1. Corporation Income Tax.

§ 105‑130.  Short title.

This Part of the income tax Article shall be known and may be cited as the Corporation Income Tax Act. (1939, c. 158, s. 300; 1967, c. 1110, s. 3; 1998‑98, ss. 42, 61, 68.)