7-9-25: Exemption; gross receipts tax; dividends and interest.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Exempted from the gross receipts tax are the receipts received as interest on money loaned or deposited, receipts received as dividends or interest from stocks, bonds or securities or receipts from the sale of stocks, bonds or securities.
Collected 2026-09-03T15:02:19Z. Source file · JSON