Chapter 16 — FINANCIAL INSTITUTION EXCISE TAX.
- Section 40-16-1 Definitions.
- Section 40-16-1.1 Taxation of trust as financial institution.
- Section 40-16-2 Production credit associations taxable under chapter.
- Section 40-16-3 Returns.
- Section 40-16-4 Levy; reporting of tax.
- Section 40-16-5 When tax due; extension of time for payment.
- Section 40-16-6 Remittance and disposition of tax.
- Section 40-16-8 Exemptions and credits.