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Deduction limited to taxes assessed upon real estate in name of bank during required period. Bank failing through inadvertence to claim deduction for taxes not entitled to refund. Annotations to former tax on miscellaneous corporations: Is tax on privilege of doing business in state, levied alike on foreign and domestic corporations; not income tax; constitutional. Applicability to companies treated as foreign corporations by the Internal Revenue Code. Payment of tax by companies having economic nexus with state. Tax credit for taxpayers occupying new facilities and creating new jobs. Rolling tax credit for research and development expenses. 10-228b re tax credits for donations of computers to boards of education and public schools. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures. Tax imposed by chapter is in nature of excise against domestic and foreign corporations alike for the privilege of doing business within state.
Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
Tax credit for machinery and equipment expenditures.
Tax credits for taxpayer providing housing for low and moderate income employees.
Application to consolidated group of foreign corporations.
Tax commissioner may obtain necessary information from corporations. Payment of tax to avoid penalties and lien held not to preclude recovery of illegal tax.