TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3006.  Corporation. The term "corporation" includes any corporation formed under the laws of any government, any common law trust and any association of whatever kind other than a partnership. "Corporation" also includes any entity classified or taxed as a corporation pursuant to section 7701 or 7704 of the Internal Revenue Code and the regulations of the U.S. department of the treasury issued thereunder.

History:

[63-3006, added 1959, ch. 299, sec. 6, p. 613; am. 1998, ch. 55, sec. 2, p. 209; am. 1999, ch. 60, sec. 1, p. 156.]