10-45-82. Gross receipts from charge of interest exempted.
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/sd/title-10/chapter-10-45/10-45-82A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There are exempted from the provisions of this chapter and from the computation of the amount of tax imposed by it, the gross receipts from the charge of interest as defined in § 54-3-1 .