False or fraudulent affidavits

Assisting, counseling, etc., in filing, §48-7-3. I IDENTIFICATION CARDS. Motor fuel taxes. Trucks, tanks or vessels transporting motor fuels, §48-9-9. ILLEGAL COLLECTION OF TAX. County and municipal taxes and license fees, §48-5-380. IMMEDIATE PRECURSOR. Drug schedules. Controlled substance defined, §48-15-2. IMMIGRATION. Income tax deduction as business expense. Wages or remuneration paid individuals. Disallowed unless individual authorized employee, §48-7-21.1. IMPORTS. Property taxes. Foreign merchandise in transit. Acquisition of situs, §48-5-5. Defined, §48-5-2. Freeport exemption. Level 1, §§48-5-48.1, 48-5-48.2. Timeliness of filings, §48-5-48.7. Sales and use taxes. Certificate of registration by importing dealers, §48-8-61. Invoices not reflecting true or actual cost price, §48-8-52. Payment of tax on, §48-8-34. IMPROVEMENTS. Municipal property taxes. Executions for collection of assessments, §48-5-358. 416 INDEX INCOME TAXES —Cont’d Agricultural or horticultural organizations. Exempt organizations, §48-7-25. Airlines. Allocation and apportionment of income, §48-7-31. Alternative fuel heavy and medium duty vehicles, credit for purchase, §§48-7-29.18, 48-7-29.19. Amateur sports associations. Exempt organizations, §48-7-25. Appeals. Setoff debt collection, §§48-7-165, 48-7-165.1. Armed forces members dying on active duty. Taxes due from, §48-7-37. Armed forces members’ returns. Extensions for filing, §48-7-56. Tolling of time limits for filing, §48-7-36. Assessments.