Chapter 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
- Section 12-13-10 - "Association" defined
- Section 12-13-20 - "Net income" defined
- Section 12-13-30 - Imposition of tax on net income; rate
- Section 12-13-40 - Exemptions
- Section 12-13-50 - Tax shall be in lieu of other taxes; exceptions
- Section 12-13-60 - Appropriate Chapter 6 provisions to govern enforcement and administration of tax
- Section 12-13-70 - Chapter shall be administered by Department of Revenue; rules and regulations
- Section 12-13-80 - Form and filing of returns
- Section 12-13-90 - Payment of tax
- Section 12-13-100 - Disposition of proceeds