CHAPTER 44-15 - Tax on Bank Deposits Generally
- § 44-15-1 - Definitions.
- § 44-15-1.1 - "Credit Unions" and "deposits" defined.
- § 44-15-1.2 - Credit unions – Tax imposed.
- § 44-15-2 - Banking institutions – Tax imposed.
- § 44-15-3 - [Repealed.].
- § 44-15-4 - Credit for franchise tax.
- § 44-15-5 - Filing of return and reports – Determination and collection of tax – Interest on delinquencies.
- § 44-15-5.1 - Claims for refund – Hearing upon denial.
- § 44-15-6 - Determination of tax without return.
- § 44-15-7 - Pecuniary penalty for failure to file report.
- § 44-15-8 - Pecuniary penalty for false return.
- § 44-15-9 - Collection of pecuniary penalties.
- § 44-15-10 - Examination of books and witnesses.
- § 44-15-11 - Penalty for violations by banks.
- § 44-15-12 - Penalty for violations by individuals.
- § 44-15-13 - Penalty for failure to file return.
- § 44-15-14 - Hearing on application by bank.
- § 44-15-15 - Appeals.
- § 44-15-16 - Collection by writ of execution.
- § 44-15-17 - Rules and regulations.
- § 44-15-18 - Severability.
- § 44-15-19 - [Repealed.].