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The franchise tax is due and payable on the first day following the end of the taxable year of each financial institution, and is delinquent after the last day of the fourth month following the due date or forty-five days after the due date of the fed...
In this division, unless the context otherwise requires: “Financial institution” means a state bank as defined in section 524.103, subsection 41, a state bank chartered under the laws of any other state, a national banking association, a trust co...
A franchise tax according to and measured by net income is imposed on financial institutions for the privilege of doing business in this state as financial institutions. In addition to all taxes imposed under this division, there is imposed upon eac...
The franchise tax is imposed annually in an amount equal to five percent of the net income received or accrued during the taxable year. If the net income of the financial institution is derived from its business carried on entirely within the state, t...
The department shall administer and enforce the provisions of this division, and all applicable provisions of sections 422.24, 422.25, 422.26, 422.28, 422.29, and 422.30, and division VI of this chapter, apply to financial institutions...
This Article may be cited as Uniform Commercial Code — Bank Deposits and Collections.
To the extent that items within this Article are also within Articles 3 and 8, they are subject to the provisions of those Articles. If there is conflict, this Article governs Article 3, but Article 8 governs this Article. The liability ...
The effect of the provisions of this Article may be varied by agreement, but the parties to the agreement cannot disclaim a bank’s responsibility for its lack of good faith or failure to exercise ordinary care or limit the measure of damages for the...
In this Article, unless the context otherwise requires: “Account” means any deposit or credit account with a bank, including a demand, time, savings, passbook, share draft, or like account, other than an account evidenced by a certificate of deposi...
In this Article: “Bank” means a person engaged in the business of banking, including a savings bank, savings and loan association, credit union, or trust company. “Depositary bank” means the first bank to take an item even though it is also the pa...