Chapter 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 Repealed.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 Repealed.