SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.ĪRTICLE 13C.
ESTABLISHMENT OF OFFICE OF BUSINESS REGISTRATION CREATION OF CENTRALIZED RECORDS.ĪRTICLE 13A.
MINIMUM SEVERANCE TAX ON COAL.ĪRTICLE 12D. ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS.ĪRTICLE 12B. Sparkler and novelty registration fee.ĪRTICLE 12A. Investigation of corporations' delinquencies. Tax on corporations holding more than ten thousand acres of land. Revocation of certificate of transient merchant. Collection of back taxes notice of discontinuance of business. Display of registration certificate injunction public information, reciprocal exchange of information. Business certificate a personal privilege not assignable change of name, location, ownership, etc. Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal. Time for which registration certificate granted power of Tax Commissioner to suspend, revoke or cancel certificate certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business. Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed business registration certificate is license criminal penalties. Application for business registration certificate issuance of business certificate effect of business registration certificate municipal license taxes. Business registration certificate required tax levied exemption from registration exemption from tax penalty.