Relating to taxationARTICLE 1 � INDIVIDUAL INCOME TAX AND CORPORATE FRANCHISE TAXModifying certain individual income and corporate franchise tax +provisions; modifying the characteristic to qualify as a foreign operating +corporation relating to the assignment of property and payrolls and excluding +certain dividends, interest, royalties or capital gains from deemed dividends+ under the unitary business principle; requiring the inclusion of property +shipped from offices, factories or places of storage in the state outside the +state in determining the sales factor for net income apportionment purposes +under certain conditions; modifying the deduction for certain dividends +received by corporations; increasing the individual income tax rate for +individuals with higher incomes and expanding the lower rate brackets, providing for +inflation adjustments ARTICLE 2 � TOBACCO AND EXCISE TAXESIncreasing and eliminating the repeal of the accelerated June sales +tax payment liability of retailers; increasing the tax rates on cigarettes and +tobacco products; requiring and providing for accelerated payment of the +estimated June tax liability of certain larger cigarette or tobacco products +distributors and liquor manufacturers or wholesalers, imposing a penalty for +underpayment by liquor manufacturers or wholesalers under certain conditions; +imposing a floor stocks tax on cigarettes and tobacco products for deposit in the +health care access fund (je)