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  • SECTION 278
    Effect of failure to pay tax
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  • ARTICLE 12
    Tax On Transfers of Stock and Other Corporate Certificates
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  • SECTION 279-A
    Determination of tax
    • This entry was published on 2014-09-22
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    SECTION 279

    Application of taxes

    Tax (TAX) CHAPTER 60, ARTICLE 12

    § 279. Application of taxes. The taxes imposed under this article
    and the revenues thereof, after the deduction of refunds of taxes
    erroneously paid, shall be paid by the tax commission into the stock
    transfer tax fund to the credit of the commissioner of taxation and
    finance.