Chapter 43 - INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

Section 10-43-1 - Definition of terms
Section 10-43-2 - Tax imposed on financial institutions
Section 10-43-2.1 - [Repealed]
Section 10-43-3 - [Repealed]
Section 10-43-4 - Time of liability for tax-Rate of tax-Minimum
Section 10-43-5 - Income tax in lieu of other taxes
Section 10-43-6 to 10-43-10 - [Repealed]
Section 10-43-10.1 - Net income defined
Section 10-43-10.2 - Additions to taxable income
Section 10-43-10.3 - Subtractions from taxable income
Section 10-43-10.4 - Carryback of net operating losses not deductible
Section 10-43-10.5 - Carryforward of net operating losses deductible
Section 10-43-11 - [Repealed]
Section 10-43-12 to 10-43-22 - [Repealed]
Section 10-43-22.1 - Tax limited to income from business within state-Formula for net income apportionment
Section 10-43-23 - [Repealed]
Section 10-43-23.1 - Property factor
Section 10-43-23.2 - Valuation of property owned or rented-Net annual rental rate
Section 10-43-23.3 - Average value determination
Section 10-43-24 - [Repealed]
Section 10-43-24.1 - Payroll factor
Section 10-43-24.2 - Compensation paid in state
Section 10-43-24.3 - [Repealed]
Section 10-43-25 - [Repealed]
Section 10-43-25.1 - Receipts factor
Section 10-43-25.2 - Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator
Section 10-43-25.3 - Fees, commissions, service charges, and other receipts included in numerator
Section 10-43-25.4 - Rental property receipts included in numerator
Section 10-43-25.5 - Interest, dividends, and net gains from securities transactions included in numerator
Section 10-43-25.6 - Receipts from securities used to maintain reserves against deposits included in numerator
Section 10-43-25.7 - Receipts from securities held or pledged for public or trust funds included in numerator
Section 10-43-25.8 - Affiliated service income included in numerator
Section 10-43-25.9 - Affiliated service income defined
Section 10-43-26 to 10-43-29 - [Repealed]
Section 10-43-29.1 - Alternative apportionment methods
Section 10-43-30 - Time for filing annual return and paying tax-Penalty and interest for delinquency
Section 10-43-30.1 - Extension of time to file return-Conditions-Interest
Section 10-43-31, 10-43-32 - [Repealed]
Section 10-43-33 - [Repealed]
Section 10-43-34 - Final return on dissolution
Section 10-43-35 - [Repealed]
Section 10-43-36 - Consolidated report of related corporations
Section 10-43-37 - [Repealed]
Section 10-43-38 to 10-43-42 - [Repealed]
Section 10-43-42.1 - Administration of chapter by secretary of revenue-Promulgation of rules
Section 10-43-43 - [Repealed]
Section 10-43-43.1 - Records kept by taxpayers-Inspection by secretary-Out-of-state records
Section 10-43-44, 10-43-45 - [Repealed]
Section 10-43-46 - False or fraudulent return or information with intent to evade legal requirements as misdemeanor-Civil penalty
Section 10-43-47 - [Repealed]
Section 10-43-48 - [Repealed]
Section 10-43-49 - [Repealed]
Section 10-43-50 - [Repealed]
Section 10-43-50.1 - Supplementary return required for taxable income increase due to federal adjustment-Payment of additional tax and interest
Section 10-43-50.2 - Supplementary return for taxable income decrease due to federal adjustment-Refund for overpayment
Section 10-43-50.3 - Failure to file supplementary return-Secretary's determination of additional tax-Interest and penalties
Section 10-43-51, 10-43-51.1 - [Repealed]
Section 10-43-52, 10-43-53 - Superseded
Section 10-43-54 - [Repealed]
Section 10-43-55 - [Repealed]
Section 10-43-56 to 10-43-59 - [Repealed]
Section 10-43-60 - [Repealed]
Section 10-43-61 - [Repealed]
Section 10-43-62 to 10-43-67 - [Repealed]
Section 10-43-68 - [Repealed]
Section 10-43-69 to 10-43-72 - [Repealed]
Section 10-43-73 - Tax payment as condition precedent to doing business-Injunction against continuation in business by delinquent taxpayer
Section 10-43-74 - [Repealed]
Section 10-43-75 - [Repealed]
Section 10-43-75.1 - [Repealed]
Section 10-43-76 - Percentage of proceeds retained by state-Payment of remainder to counties-Branch office remittances kept separate
Section 10-43-77 - Apportionment of funds among taxing subdivisions
Section 10-43-78 - [Repealed]
Section 10-43-79 to 10-43-81 - [Repealed]
Section 10-43-82 - [Repealed]
Section 10-43-83 to 10-43-87 - [Repealed]
Section 10-43-88 - Financial institution authorized to engage in trust business
Section 10-43-89 - Tax on financial institutions engaging in trust business
Section 10-43-90 - Determining minimum tax imposed upon financial institutions engaged in the trust business
Section 10-43-91 - Tax on trustee of extended term trust
Section 10-43-92 - Extended term trust defined
Section 10-43-93 - [Repealed]
Section 10-43-94 - Entities exempt from payment of tax