Universities and colleges

Savings trust account contributions and withdrawals for education expenses. Not taxable, §48-7-27. Unrelated business income. Tax imposed on exempt organizations for, §48-7-25. Veterans, disability compensation. Deductions for certain disabled veterans, §48-7-27. 436 INDEX INCOME TAXES —Cont’d Veterans organizations. Exempt organizations, §48-7-25. Wages and remuneration for labor services. Business expense deduction. Disallowed unless individual receiving compensation authorized employee, §48-7-21.1. Water conservation investment property. Manufacturing facilities, §48-7-40.10. Withholding from employee’s wages. Abandonment of claim for refund, §48-7-112. Accounting where employer fails to deduct, withhold, etc., §48-7-109.1. Special accounting. Failure to comply with notice, §48-7-127. Adjustments for incorrect withholdings, §48-7-104. Admission by employer of doing business in state. Voluntary compliance not admission, §48-7-110. Approval of other employer plans, §48-7-101. Checks for refunds, §48-7-112.