15-31-802. (Temporary) Tax status -- exemption guarantees. (1) A foreign capital depository is exempt from the corporation license tax as provided in 15-31-102 until October 1, 2012.
(2) A transaction between the depository and a customer that involves tangible personal property, as defined in 32-8-103, is exempt from all forms of tax. (Terminates September 30, 2012--sec. 90, Ch. 382, L. 1997.)
