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 - Tax imposed on national banks, production credit and savings and loan associations.
- Section 10-43-3 - Repealed.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.
- Sections 10-43-6 to 10-43-10 - Repealed
- Section 10-43-10.1 - Net income defined.
- Section 10-43-10.2 - Other taxable income.
- Section 10-43-10.3 - Subtractions from taxable income.
- Section 10-43-10.4 - Carryover of net operating losses or capital losses not deductible.
- Section 10-43-11 - Repealed.
- Sections 10-43-12 to 10-43-22 - Repealed
- Section 10-43-22.1 - Tax limited to income from business within state--Formula for net incomeapportionment.
- Section 10-43-23 - Repealed.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- Section 10-43-24 - Repealed.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--Service entirely or partially within state.
- Section 10-43-24.3 - Compensation paid in state--Some service performed in state.
- Section 10-43-25 - Repealed.
- Section 10-43-25.1 - Receipts factor.
- Section 10-43-25.2 - Interest, discount, and net gain from loans as part of receipts factor.
- Section 10-43-25.3 - Fees, commissions, service charges, and other receipts as part of receipt factor.
- Section 10-43-25.4 - Property rental receipts attributable to state if property in-state.
- Section 10-43-25.5 - Interests, dividends, and net gains from securities transactions attributable to state.
- Section 10-43-25.6 - Receipts from securities used to maintain reserves against deposits.
- Section 10-43-25.7 - Receipts from securities held or pledged for public or trust funds.
- Section 10-43-25.8 - Affiliated service income as a factor in net income apportionment formula.
- Section 10-43-25.9 - Affiliated service income defined.
- Sections 10-43-26 to 10-43-29 - Repealed
- Section 10-43-29.1 - Alternative apportionment methods available.
- Section 10-43-30 - Estimated tax payments--Time for filing annual return--Interest and penalty onunderpayment and delinquency.
- Section 10-43-30.1 - Extension of time to file return--Request for federal extension and payment ofestimate required--Interest.
- Section 10-43-31 - Preparation and distribution of income tax forms.
- Section 10-43-32 - Jeopardy assessment of income tax--Distress warrant or lien if tax not paid.
- Section 10-43-33 - Repealed.
- Section 10-43-34 - Execution of corporate return--Final return on dissolution.
- Section 10-43-35 - Repealed.
- Section 10-43-36 - Consolidated report for affiliated corporations--Contents.
- Section 10-43-37 - Repealed.
- Sections 10-43-38 to 10-43-42 - Repealed. 10-43-42.1 Administration of chapter by secretary of revenue and regulation--Promulgation of rules
- Section 10-43-43 - Repealed.
- Section 10-43-43.1 - Records kept by taxpayers--Inspection by secretary--Out-of-state records.
- Sections 10-43-44, 10-43-45 - Repealed
- Section 10-43-46 - False or fraudulent return or information with intent to evade legal requirements asmisdemeanor--Civil penalty.
- Section 10-43-47 - Repealed.
- Section 10-43-48 - Repealed.
- Section 10-43-49 - Repealed.
- Section 10-43-50 - Time of examination of return and determination of tax by secretary--Payment ofexcess found due.
- Section 10-43-51 - Time for determination of tax on failure to file return or list income--Time ofpayment.
- Section 10-43-51.1 - Time allowed for determination of tax after fraudulent return--Time for payment.
- Sections 10-43-52, 10-43-53 - Superseded
- Section 10-43-54 - Payments credited first to penalty and interest.
- Section 10-43-55 - Refund and interest on overpayments.
- Sections 10-43-56 to 10-43-59 - Repealed
- Section 10-43-60 - Appeal to Supreme Court.
- Section 10-43-61 - Repealed.
- Section 10-43-62 - Interest payable on extension of time for filing return.
- Section 10-43-63 - Action for collection of tax--Exemptions from execution restricted to statutoryexemptions.
- Section 10-43-64 - Tax lien on property of taxpayer.
- Section 10-43-65 - Index of income tax liens maintained by register of deeds--Contents.
- Section 10-43-66 - Notice of lien filed with register of deeds--Contents.
- Section 10-43-67 - Endorsement and preservation of notice of lien--Indexing and recording.
- Section 10-43-68 - Repealed.
- Section 10-43-69 - Recording of satisfaction of tax in lien record.
- Section 10-43-70 - Distress warrant on property subject to lien--Seizure and sale of property--Compensation of sheriff.
- Section 10-43-71 - Endorsement and return of uncollectible distress warrant.
- Section 10-43-72 - Personal liability of county officers for failure to issue or execute distress warrant.
- Section 10-43-73 - Tax payment as condition precedent to doing business--Injunction againstcontinuation in business by delinquent taxpayer.
- Section 10-43-74 - Repealed.
- Section 10-43-75 - Repealed.
- Section 10-43-75.1 - Deposit by financial institution to be applied toward future tax liability--Remissionto county--Record--Interest--Refund.
- Section 10-43-76 - Percentage of proceeds retained by state--Payment of remainder to counties--Branchoffice remittances kept separate.
- Section 10-43-77 - Apportionment of tax proceeds among taxing subdivisions--School districts--Supportof subdivision.
- Section 10-43-78 - QUEST entity subject to tax.
- Sections 10-43-79 to 10-43-81 - Repealed
- Section 10-43-82 - Designation and certification for QUEST entity.
- Sections 10-43-83 to 10-43-87 - Repealed
- Section 10-43-88 - Financial institution authorized to engage in trust business.
- Sections 10-43-89, 10-43-90 - Tax on financial institutions engaging in trust business. 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.