The minimum tax shall be paid even though the tax measured by the corporation's net income is less than that amount during the income year. Such payment shall be made by cooperatives, domestic holding companies, corporations sustaining a net loss, and inactive corporations. An inactive gold mining corporation shall not be considered to have done business if it engages in incidental activities, other than mining. Every domestic corporation is subject to the annual minimum tax from the date of incorporation until the certificate of dissolution is filed with the Secretary of State, even though the corporation may cease doing business prior thereto. If a foreign corporation qualifies to engage in intrastate activities, it is subject to the minimum tax until it files a certificate of withdrawal with the Secretary of State or dissolves in the state of incorporation, even though it never engages in intrastate activities. A foreign corporation which does not qualify to engage in intrastate activities, but nevertheless engages in such activities, is subject to at least the minimum tax for any year or years that it engages in such activities.