§ 44-14-3. Tax on state banks.
§ 44-14-4. Tax on national banks.
§ 44-14-6. Filing of annual return.
§ 44-14-7. Extension of time for return.
§ 44-14-8. Statements, returns, and rules and regulations.
§ 44-14-9. Reports filed with banking and insurance division.
§ 44-14-10. “Net income” defined.
§ 44-14-11. “Gross income” defined.
§ 44-14-12. Gain or loss from disposition of securities.
§ 44-14-14. Write-downs or reserves for security losses.
§ 44-14-14.2. Definitions applicable to §§ 44-14-14.1 — 44-14-14.5.
§ 44-14-14.3. Receipts factor.
§ 44-14-14.4. Property factor.
§ 44-14-15. Dividends excluded from income.
§ 44-14-16. Liability of fiduciaries.
§ 44-14-17. Exemption of intangible property and stock from taxation.
§ 44-14-19. Examination and correction of returns — Refund or credit.
§ 44-14-19.1. Claims for refund — Hearing upon denial.
§ 44-14-19.2. Limitations on assessment.
§ 44-14-20. Interest on delinquent payments.
§ 44-14-21. Lien on real estate.
§ 44-14-22. Supplemental returns.
§ 44-14-23. Information confidential — Types of disclosure authorized.
§ 44-14-24. Power to summon witnesses.
§ 44-14-25. Service of summons.
§ 44-14-26. Enforcement of summons.
§ 44-14-27. Determination of tax without return.
§ 44-14-28. Pecuniary penalty for failure to file return.
§ 44-14-29. Pecuniary penalty for false return.
§ 44-14-30. Collection of pecuniary penalties.
§ 44-14-31. Examination of books and witnesses.
§ 44-14-32. Penalty for violations by banks.
§ 44-14-33. Penalty for violations by individuals.
§ 44-14-34. Penalty for failure to file return.
§ 44-14-35. Hearing on application by bank.
§ 44-14-37. Collection by writ of execution.
§ 44-14-39. Combined reporting study. [Effective January 1, 2025.]