§ 45-4-801. [reserved.]

At the time of incorporation, every credit union shall pay the secretary of state a fee of ten dollars ($10.00).

§ 45-4-803. State and Federal Credit Unions to Be Equally Subject to Taxation

Except for taxes on property and the credit union fees provided by law, no tax levied by this state, whether privilege, excise, franchise, sales or otherwise, shall be levied upon or be applicable to any credit union chartered under the laws of this state unless and until the same tax may be legally levied upon […]