Disposition or apportionment of revenue collected under 9-a... "Doing Business" defined under Article 9-a.. PAGE 147 91 selling through a commission house is not. 92 keeping a sales manager, with resident manager. various kinds of activities held to be.... 92 93 Domestic Corporations must report under Art. 9-a unless dissolved.. 99 to what extent taxable under Article 9-a.... 99 Electric companies taxable under Sec. 186.... 53 Elevated railroad and surface railroad companies exempt from Sec. 182 24 Entire net income defined.. 77, 136 .121, 149 Exemption from personal property tax under Art. 9-a.... from tax under Article 9-a.. (under Art. 9-a) of steam surface railroad, canal, steamboat, ferry, express, navigation, pipe-line, transfer, baggage express, telegraph, telephone, palace or sleeping car corporations.... elevated surface railroads, water works, gas, heat, light and power, electric and steam companies...... insurance corporations, trust companies, savings banks.. of fixtures passed on General Chemical case.... ....... Franchise tax-when inaugurated..... corporations subject to, under Section 182, viz..... exempt from, under Section 182, viz., business corporations (manu- 23 tions for savings, title guaranty, insurance, surety companies and trust companies, elevated and surface railroad, water, lighting and power companies, agricultural and horticultural associations text of law § 182. appraisement of capital stock for. business corporations no longer taxed under, § 182. amendments of 1906 and 1907 to § 182.. ambiguity as to rate decided in taxpayer's favor.. when dividends are 6% or more.. when no dividends are declared.. when dividends are less than 6%. under drag-net clause.... when there is more than one kind of stock.. payable in advance...... based on average capital and average price... actual or intrinsic value to be ascertained.. debts to be deducted.... when not to be deducted.. PAGH 24 25 27 27 28 28 32 32 34 35 36 37 37 37 37 38 when distribution and condemnation proceedings considered for... payable on U. S. securities if part of capital stock.... 39 40 payable on capital invested in trade marks or patent rights.. payable on realty corporations method of computing license tax changed. not citizens for license tax purposes.. when liable for it..... when barred from business on failure to pay. correspondence school when not liable for tax. not in business thirteen months need not pay tax.. not within jurisdiction until certificate filed.... 122 63 14 16 17 17 17 18 21 21 21 when obliged to make a report under Art. 9-a.. Foreign insurance companies subject to taxation... Forfeiture of charter by delinquent corporation (9-a) Gas companies taxable under § 186.... 100 58 146, 166 53 Good will to be considered in assessment of franchise tax (§ 182)... 38 8 on insurance companies, trust companies, banks, etc.. 8 on transportation, transmission, heat, light and power companies.. 50 additional tax on, in the nature of a license fee.... 51 51 constitutionality of tax on............ United States carriers not taxable, if they carry mails.. meaning of ..... Gross premiums of insurance companies taxable.... Heat, light and power companies taxable on gross earnings.. exempt defined Illustration of report segregating assets... Import company, segregation of assets.. Instructions for preparing report.... Insurance companies exempt from Section 182.. Insurance companies taxed on gross premiums.. Interstate commerce in connection with local business. Interest uncollectible as part of penalty.... 105 111 24 56 92 167 Interstate commerce, maximum limit clause in connection with. Joint stock associations taxable for franchise tax....... 93 61 43 Joint stock company or association is included in corporation...... failure to pay bars corporation from State business.. not payable until company here thirteen months.. 18 21 fee, the additional tax on transportation, transmission, heat, light ...... Lien of tax on real and personal property.. Local business in connection with interstate commerce. Mail carrier companies not taxable on gross earnings.... Massachusetts Act permits deduction of Excess Profits Tax. PAGE 51 71 50 53 151 169 92 52 87 93 .78, 141 106 Maximum limit clause in connection with interstate commerce...... Merged or consolidated corporations... Minimum tax provision... Morris Plan companies taxable under § 188-a.. Navigation companies taxable under Section 182 62 franchise tax on corporations based on...... ..... Non-resident, is personally liable for tax... 168 Notice of statement of tax to be sent corporations. ៖ ឌ ឌ 69 Notice of tax (9-a).. 143 Palace-car and sleeping-car companies taxable under Section 182 40 Payment of personal taxes 1917-18 is not a contract with the State.. 128 Personal service corporations are now taxed under 9-a. 148, 170 168 .80, 151 ... 71 122, 149 81 125 Petition for revision..... 158 Place of business of corporation outside the state to be reported.... 113 Priority in payment of State tax from insolvent estate.. PAGE Rate of tax under 9-a.... Rate of tax under Art. 9-a increased to 4%. Realty corporations taxable on franchise under Sec. 182.. whether capital be productive or not... 79 141 .23, 40 41 without the state taxable.... Real property, lien of tax on, under Art. 9.. 43 71 assessment of fixtures modified by Art. 9-a.. Realty corporations exempt under Art. 9-a. Reassessment by commission if same be deemed erroneous on appeal in certiorari Refund, by comptroller under 1919 act.. Rehearing, see revision and resettlement and rules applying to..... 160 Reports of corporations under § 182..... 125 82 180 79, 128 160 water-work, gas, electric, steam heating, lighting and power cor 66 66 66 Receivers, assignees, trustee to file under Art. 9-a.. 111 by corporation on basis of fiscal year..... 138 accounts receivable and bills receivable duplicated in 1917 form... 102 under 9-a, contents of...... 137 Return (See Report) Revision and readjustment under 9-a.... 142 Review of tax commission's decision by certiorari (9-a).. Revision of corporation taxes, similar provision under Article 16.... 155 form of application for... 158 and resettlement of tax.. 160 |