710:50-17-5 Tax rate for corporations

(a) For all taxable years beginning before January 1, 1985, the corporate tax rate is four percent (4%). (b) For all taxable years beginning after December 31, 1984, the corporate tax rate is five percent (5%). (c) For all taxable years beginning after December 31, 1989, the corporate tax rate is six percent (6%). (d) For all taxable years beginning after December 31, 2021, the corporate tax rate is four percent (4%).