Definitions; Tax Imposed
171.0001General Definitions171.0002Definition of Taxable Entity171.0003Definition of Passive Entity171.0004Definition of Conducting Active Trade or Business171.0005Definition of New Veteran-owned Business171.001Tax Imposed171.0011Additional Tax171.002Rates; Computation of Tax171.003Increase in Rate Requires Voter Approval171.006Adjustment of Eligibility for No Tax Due, Discounts, and Compensation Deduction