CHAPTER 10-43

INCOME TAX ON BANKS AND FINANCIAL CORPORATIONS

10-43-1    Definition of terms.

10-43-2    Tax imposed on financial institutions.

10-43-2.1    10-43-2.1. Repealed by SL 2016, ch 62, § 3.

10-43-3    10-43-3. Repealed by SL 1977, ch 96, § 20.

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    10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20.

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    10-43-11. Repealed by SL 1978, ch 83, § 3.

10-43-12    10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20.

10-43-22.1    Tax limited to income from business within state--Formula for net income apportionment.

10-43-23    10-43-23. Repealed by SL 1977, ch 96, § 20.

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    10-43-24. Repealed by SL 1977, ch 96, § 20.

10-43-24.1    Payroll factor.

10-43-24.2    Compensation paid in state.

10-43-24.3    10-43-24.3. Repealed by SL 2014, ch 61, § 4, eff. Jan. 1, 2015.

10-43-25    10-43-25. Repealed by SL 1977, ch 96, § 20.

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    10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20.

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    10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13.

10-43-33    10-43-33. Repealed by SL 1977, ch 96, § 20.

10-43-34    Final return on dissolution.

10-43-35    10-43-35. Repealed by SL 1977, ch 96, § 20.

10-43-36    Consolidated report of related corporations.

10-43-37    10-43-37. Repealed by SL 1978, ch 83, § 4.

10-43-38    10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20.

10-43-42.1    Administration of chapter by secretary of revenue--Promulgation of rules.

10-43-43    10-43-43. Repealed by SL 1977, ch 96, § 20.

10-43-43.1    Records kept by taxpayers--Inspection by secretary--Out-of-state records.

10-43-44    10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20.

10-43-46    False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty.

10-43-47    10-43-47. Repealed by SL 1977, ch 96, § 20.

10-43-48    10-43-48. Repealed by SL 1978, ch 70, § 6.

10-43-49    10-43-49. Repealed by SL 1977, ch 96, § 20.

10-43-50    10-43-50. Repealed by SL 2016, ch 63, § 4.

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, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6.

10-43-52    10-43-52, 10-43-53. Superseded.

10-43-54    10-43-54. Repealed by SL 2019, ch 64, § 1.

10-43-55    10-43-55. Repealed by SL 2016, ch 63, § 7.

10-43-56    10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20.

10-43-60    10-43-60. Repealed by SL 2016, ch 63, § 8.

10-43-61    10-43-61. Repealed by SL 1977, ch 96, § 20.

10-43-62    10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22.

10-43-68    10-43-68. Repealed by SL 1977, ch 96, § 20.

10-43-69    10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26.

10-43-73    Tax payment as condition precedent to doing business--Injunction against continuation in business by delinquent taxpayer.

10-43-74    10-43-74. Repealed by SL 1982, ch 86, § 32.

10-43-75    10-43-75. Repealed by SL 1977, ch 96, § 20.

10-43-75.1    10-43-75.1. Repealed by SL 2016, ch 62, § 27.

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    10-43-78. Repealed by SL 2016, ch 62, § 29.

10-43-79    10-43-79 to 10-43-81. Repealed by SL 1997, ch 66, §§ 1 to 3.

10-43-82    10-43-82. Repealed by SL 2016, ch 62, § 30.

10-43-83    10-43-83 to 10-43-87. Repealed by SL 1997, ch 66, §§ 5 to 10.

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    10-43-93. Repealed by SL 2009, ch 39, § 13.

10-43-94    Entities exempt from payment of tax.