Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, ยง 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.
Section: Previous 26-51-402 26-51-403 26-51-404 26-51-405 26-51-406 26-51-407 26-51-408 26-51-409 26-51-410 26-51-411 26-51-412 26-51-413 26-51-414 26-51-415 NextLast modified: November 15, 2016