City Business and Fiduciary Taxes
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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Yes. A person that is required or has elected to file as a C corporation as defined under sections 1361(a)(2) and 7701(a)(3) of the IRC is by definition a corporation under the CIT. This statutory definition effectively adopts the federal "check-the-box" regulations for CIT purposes.
C corporations, insurance companies, financial institutions, and unitary business groups are subject to tax under the CIT.