Corporation tax

• Division of Tax Appeals representation (Article 40)
• Electronic filing and payments mandate (Article 1)
• Commercial security tax credit (Articles 9, 9-A, and 22)
• Department action on amended returns (Articles 9, 9-A, and 22)
• Life and Health Insurance Company Guaranty Corporation credit (Article 33)
• Tax shelter provisions (Articles 9, 9-A, 22, and 33)