CEMETERIES

Income taxes on cemetery companies. Exempt organizations, §48-7-25. Property tax exemption of places of burial, §48-5-41. CENSUS. Occupation tax or license amount levied by county or municipality. Census governing, §48-13-24. CESTUI QUE USES. Homestead exemptions to properties with multiple title holders and property held by administrators, executors or trustees, §48-5-54. CHARITABLE TRUSTS. Excise tax on rooms, lodgings and accommodations. Limitation on or applicability of tax levies, §48-13-55. Income taxes. Exempt organizations. Charitable remainder trusts, §48-7-25. License fees, business or occupation tax. Trust furnishing rooms, lodgings or accommodations, §48-13-55. Licenses. Furnishing rooms, lodgings or accommodations. Subject to local licensure, §48-13-55. Taxation. Excise tax on rooms, lodgings and accommodations. Limitation on or applicability of tax levies, §48-13-55. CHARITIES. Income taxes. Exempt organizations, §48-7-25. Partnerships. Disallowance of charitable contributions, §48-7-23. Partnerships. Income taxes. Disallowance of charitable contributions, §48-7-23. Property tax exemptions. Buildings and maximum acreage of real estate, §48-5-41. Real property held for single-family homes financed by charity, §48-5-41. Sales and use taxes.