Revenue and Taxation
Individual Income Tax Act
Section 508
Returns with respect to common trust funds.
     59-10-508.   Returns with respect to common trust funds.
     Every bank or trust company maintaining a common trust fund shall make a return to the commission for each tax year in substantially the same form as it is required to make to the federal government.

Renumbered and Amended by Chapter 2, 1987 General Session
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