(a) No person shall be required to list a greater portion of any credits than he or she believes will be acquired or can be collected, nor any greater portion of any obligation given to secure the payment of rent than the amount of rent that shall have accrued on the lease and shall remain due and unpaid at the time of listing.
(b) No person shall be required to include in his or her statement, as a part of the personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise, which he or she is required to list, any share or portion of the capital stock or property of any company or corporation which is required to list or return its capital and property for taxation in this state.
Section: Previous 26-26-902 26-26-903 26-26-904 26-26-905 26-26-906 26-26-907 26-26-908 26-26-909 26-26-910 26-26-911 26-26-913 26-26-914 NextLast modified: November 15, 2016