CHAPTER 44-14 - Taxation of Banks
- § 44-14-1 - Short title.
- § 44-14-2 - Definitions.
- § 44-14-3 - Tax on state banks.
- § 44-14-4 - Tax on national banks.
- § 44-14-5 - Minimum tax.
- § 44-14-6 - Filing of annual return.
- § 44-14-7 - Extension of time for return.
- § 44-14-8 - Statements, returns, and rules and regulations.
- § 44-14-9 - Reports filed with banking and insurance division.
- § 44-14-10 - "Net income" defined.
- § 44-14-11 - "Gross income" defined.
- § 44-14-12 - Gain or loss from disposition of securities.
- § 44-14-13 - Business expenses deductible.
- § 44-14-14 - Write-downs or reserves for security losses.
- § 44-14-14.1 - Apportionment and allocation of income for purposes of taxation.
- § 44-14-14.2 - Definitions applicable to §§ 44-14-14.1 – 44-14-14.5.
- § 44-14-14.3 - Receipts factor.
- § 44-14-14.4 - Property factor.
- § 44-14-14.5 - Payroll factor.
- § 44-14-15 - Dividends excluded from income.
- § 44-14-16 - Liability of fiduciaries.
- § 44-14-17 - Exemption of intangible property and stock from taxation.
- § 44-14-18 - Payment of tax.
- § 44-14-19 - Examination and correction of returns – Refund or credit.
- § 44-14-19.1 - Claims for refund – Hearing upon denial.
- § 44-14-19.2 - Limitations on assessment.
- § 44-14-20 - Interest on delinquent payments.
- § 44-14-21 - Lien on real estate.
- § 44-14-22 - Supplemental returns.
- § 44-14-23 - Information confidential – Types of disclosure authorized.
- § 44-14-24 - Power to summon witnesses.
- § 44-14-25 - Service of summons.
- § 44-14-26 - Enforcement of summons.
- § 44-14-27 - Determination of tax without return.
- § 44-14-28 - Pecuniary penalty for failure to file return.
- § 44-14-29 - Pecuniary penalty for false return.
- § 44-14-30 - Collection of pecuniary penalties.
- § 44-14-31 - Examination of books and witnesses.
- § 44-14-32 - Penalty for violations by banks.
- § 44-14-33 - Penalty for violations by individuals.
- § 44-14-34 - Penalty for failure to file return.
- § 44-14-35 - Hearing on application by bank.
- § 44-14-36 - Appeals.
- § 44-14-37 - Collection by writ of execution.
- § 44-14-38 - Severability.