Gross receipts tax

Deductions from special franchise tax due, §48-5-425. Income taxes. Deductions from special franchise tax due, §48-5-425. Levy of tax, §48-5-423. Oaths. Returns, §48-5-422. Occupation tax or charge. Deductions from special franchise tax due, §48-5-425. Privilege taxes. Deductions from special franchise tax due, §48-5-425. Rate, §48-5-423. Returns, §48-5-422. Special franchises exercised in more than one county, municipality or school district, §48-5-424. Special franchise. Defined, §48-5-420. Special franchises exercised in more than one county, municipality or school district. Returns, §48-5-424. Time. Returns, §48-5-422. Unenumerated franchises, §48-5-421. 404 INDEX FRANCHISE TAX —Cont’d Valuations of special franchises. Ascertainment, §48-5-423. Special franchises exercised in more than one county, municipality or school district, §48-5-424. FRATERNAL ORGANIZATIONS. Income taxes. Exempt organizations, §48-7-25. FRAUD AND DECEIT. Energy tax. Fraudulent or otherwise false returns, §48-13-125. Homestead exemption from ad valorem taxation. Fraudulent claims, §48-5-51. Income taxes. False or fraudulent returns, affidavits, claims, etc. Assisting, counseling, etc., in filing, §48-7-3. Underpayment of tax, §48-7-86.