48-13-72
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48-13-72.
In
addition to all other taxes imposed by law, there is imposed an annual corporate
net worth tax on all corporations incorporated under the laws of this state, all
domesticated foreign corporations, and all corporations incorporated or
organized under the laws of any other state, territory, or nation doing business
or owning property in this state for the privilege of carrying on a business
within this state in the corporate form.