Tax Rates and Imposition | Midpage12-6-510Tax rates for individuals, estates, and trusts for taxable years after 199412-6-515State individual income tax bracket reduction12-6-520Annual adjustments to individual state income tax brackets; inflation adjustments12-6-530Corporate income tax12-6-535Small business trust taxed at highest rate12-6-540Income tax rates for exempt organizations and cooperatives12-6-545Income tax rates for pass-through trade and business income; determination of income related to personal services12-6-550Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-54012-6-555Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions12-6-560Computation of resident individual's gross, adjusted gross, and taxable income12-6-570Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income12-6-580Computation of corporation's gross and taxable income12-6-590Treatment of "S" corporations for tax purposes; shareholders12-6-600Taxation of partnerships12-6-610Computation of gross and taxable income of resident estate or trust12-6-620Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate12-6-630Taxation of entities not specified or excluded12-6-640Use of monies appropriated to Commissioners of Pilotage