INSURANCE COMPANIES

Corporate net worth tax. Exemption of companies separately taxed, §48-13-71. INTANGIBLE RECORDING TAX, §§48-6-60 to 48-6-77. Actions. Failure to pay bars action on indebtedness, §48-6-77. Refund of protested amount, §48-6-76. Affidavits. Long-term note secured by real estate. Filing new or modified note secured by previously recorded instrument, §48-6-62. Amount of tax. Long-term note secured by real estate. Maximum amount, §48-6-61. Showing correct amount on instruments encumbering or conveying real estate, §48-6-66. Violation of code section, §48-6-67. Assignment of instrument, §48-6-65. Attorney general. Actions for refunds of protested amount. Representation of state defendants, §48-6-76. Bond for title in absence of security deed, §48-6-68. Recording and tax, §48-6-68. 439 INDEX INTANGIBLE RECORDING TAX —Cont’d Certification of payment of tax. Long-term note secured by real estate, §48-6-62. Claim for refund of protested amount, §48-6-76. Collecting officers. Collection of tax. Procedures in absence of collecting officer, §48-6-75. Commissions, §48-6-73. Defined, §48-6-60. Long-term note secured by real estate. Certification of payment, §48-6-62. Collection and distribution of revenues, §48-6-72. Collection of tax, §48-6-61. Procedure when tax protested, §48-6-76. Property located in more than one county. Recording, payment and certification, §48-6-69. Reports, §48-6-73. Collection of tax. Failure to collect by collecting officer. Breach of duty, §48-6-73. Long-term note secured by real property, §48-6-72. Procedure in absence of collecting officer, §48-6-75. Costs. Actions for refunds of protested amount, §48-6-76. Definitions, §48-6-60. Determination of whether tax payable, §48-6-71. Distribution of revenues, §48-6-74. Failure to distribute by collecting officer. Breach of duty, §48-6-73. Long-term note secured by real property, §48-6-72. Property located outside state and secured by instrument held by resident, §48-6-70. Reports by collecting officer, §48-6-73. Due date. Showing on instrument encumbering or conveying real estate, §48-6-66. Violation of code section, §48-6-67. Escrow. Deposit of protested tax in special escrow fund, §48-6-76. INTANGIBLE RECORDING TAX —Cont’d Exclusiveness of article, §48-6-64. Exemptions. Amount of note refinanced, §48-6-65. Extension of instrument, §48-6-65. Income taxes. Exclusiveness of tax imposed on long-term and short-term notes secured by real estate. Section not construed as income tax exemption, §48-6-64. Interest. Judgments in actions for refunds of protested amount, §48-6-76. Judgments. Actions for refunds of protested amount, §48-6-76. Limitation of actions. Actions for refunds of protested amount, §48-6-76. Long-term note secured by real estate. Certification of payment of tax, §48-6-62. Collection and distribution of revenues, §48-6-72. Exemption of amount of refinancing note, §48-6-65. Filing instruments securing, §48-6-61. Imposition of tax, §48-6-61. Maximum amount of tax. Long-term note secured by real estate, §48-6-61. Modification of instrument, §48-6-65.