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