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10-43-1      Definition of terms.
10-43-2      Tax imposed on financial institutions.
10-43-2.1      Repealed.
10-43-3      Repealed.
10-43-4      Time of liability for tax--Rate of tax--Minimum.
10-43-5      Income tax in lieu of other taxes.
10-43-6 to 10-43-10. Repealed.
10-43-10.1      Net income defined.
10-43-10.2      Additions to taxable income.
10-43-10.3      Subtractions from taxable income.
10-43-10.4      Carryback of net operating losses not deductible.
10-43-10.5      Carryforward of net operating losses deductible.
10-43-11      Repealed.
10-43-12 to 10-43-22. Repealed.
10-43-22.1      Tax limited to income from business within state--Formula for net income apportionment.
10-43-23      Repealed.
10-43-23.1      Property factor.
10-43-23.2      Valuation of property owned or rented--Net annual rental rate.
10-43-23.3      Average value determination.
10-43-24      Repealed.
10-43-24.1      Payroll factor.
10-43-24.2      Compensation paid in state.
10-43-24.3      Repealed.
10-43-25      Repealed.
10-43-25.1      Receipts factor.
10-43-25.2      Interest, fees, and penalties in nature of interest, discount, and net gain from loans included in numerator.
10-43-25.3      Fees, commissions, service charges, and other receipts included in numerator.
10-43-25.4      Rental property receipts included in numerator.
10-43-25.5      Interest, dividends, and net gains from securities transactions included in numerator.
10-43-25.6      Receipts from securities used to maintain reserves against deposits included in numerator.
10-43-25.7      Receipts from securities held or pledged for public or trust funds included in numerator.
10-43-25.8      Affiliated service income included in numerator.
10-43-25.9      Affiliated service income defined.
10-43-26 to 10-43-29. Repealed.
10-43-29.1      Alternative apportionment methods.
10-43-30      Time for filing annual return and paying tax--Penalty and interest for delinquency.
10-43-30.1      Extension of time to file return_Conditions--Interest.
10-43-31, 10-43-32.      Repealed.
10-43-33      Repealed.
10-43-34      Final return on dissolution.
10-43-35      Repealed.
10-43-36      Consolidated report of related corporations.
10-43-37      Repealed.

10-43-38 to 10-43-42. Repealed.
10-43-42.1      Administration of chapter by secretary of revenue--Promulgation of rules.
10-43-43      Repealed.
10-43-43.1      Records kept by taxpayers--Inspection by secretary--Out-of-state records.
10-43-44, 10-43-45. Repealed.
10-43-46      False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.
10-43-47      Repealed.
10-43-48      Repealed.
10-43-49      Repealed.
10-43-50      Repealed.
10-43-50.1      Supplementary return required for taxable income increase due to federal adjustment--Payment of additional tax and interest.
10-43-50.2      Supplementary return for taxable income decrease due to federal adjustment--Refund for overpayment.
10-43-50.3      Failure to file supplementary return--Secretary's determination of additional tax--Interest and penalties.
10-43-51, 10-43-51.1. Repealed.
10-43-52, 10-43-53. Superseded.
10-43-54      Repealed.
10-43-55      Repealed.
10-43-56 to 10-43-59. Repealed.
10-43-60      Repealed.
10-43-61      Repealed.
10-43-62 to 10-43-67. Repealed.
10-43-68      Repealed.
10-43-69 to 10-43-72. Repealed.
10-43-73      Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.
10-43-74      Repealed.
10-43-75      Repealed.
10-43-75.1      Repealed.
10-43-76      Percentage of proceeds retained by state--Payment of remainder to counties--Branch office remittances kept separate.
10-43-77      Apportionment of funds among taxing subdivisions.
10-43-78      Repealed.
10-43-79 to 10-43-81. Repealed.
10-43-82      Repealed.
10-43-83 to 10-43-87. Repealed.
10-43-88      Financial institution authorized to engage in trust business.
10-43-89      Tax on financial institutions engaging in trust business.
10-43-90      Determining minimum tax imposed upon financial institutions engaged in the trust business.
10-43-91      Tax on trustee of extended term trust.
10-43-92      Extended term trust defined.
10-43-93      Repealed.
10-43-94      Entities exempt from payment of tax.

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