Chapter 12C-2 — Intangible Personal Property Tax
19 rules · Corporate, Estate and Intangible Tax· official chapter page
| 12C-2.001 | Definitions | 1/28/2008 |
| 12C-2.002 | Property Subject to Tax - Annual and Nonrecurring (Repealed) | 1/28/2008 |
| 12C-2.003 | Exemptions (Repealed) | 1/28/2008 |
| 12C-2.004 | Property Subject to Tax - Government Leasehold Estates and Nonrecurring. | 1/17/2013 |
| 12C-2.005 | Reporting Requirements - Due Date - Payment of Tax - Discounts Allowed | 1/28/2008 |
| 12C-2.006 | Taxable Situs - Reporting Requirements - Who Shall File a Return (Repealed) | 1/28/2008 |
| 12C-2.0061 | Transfer of Intangible Personal Property to Certain Out-of-State Entities (Repealed) | 1/28/2008 |
| 12C-2.0062 | Management or Control (Repealed) | 1/28/2008 |
| 12C-2.0063 | Intangible Personal Property Held in Trusts (Repealed) | 1/28/2008 |
| 12C-2.007 | Penalties and Interest | 1/28/2008 |
| 12C-2.0075 | Amnesty Program | |
| 12C-2.008 | Information Reports (Repealed) | 1/28/2008 |
| 12C-2.009 | Assessment Procedures | |
| 12C-2.010 | Valuations | 1/17/2013 |
| 12C-2.0105 | Tax Credits (Repealed) | 1/28/2008 |
| 12C-2.011 | Administration | 12/29/2025 |
| 12C-2.0115 | Public Use Forms | 12/29/2025 |
| 12C-2.012 | Refunds | 5/9/2013 |
| 12C-2.013 | Disposition of Taxes |