CHAPTER 44-15
Tax on Bank Deposits Generally

Index Of Sections

§ 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§ 44-15-3 Repealed.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§ 44-15-19 Repealed.