Title 48, Chapter 6, Section 91
( 48-6-91)
Domestic international banking facilities operating in this state
pursuant to Article 5A of Chapter 1 of Title 7, the "Domestic
International Banking Facility Act," and engaging only in those
activities authorized pursuant to that article shall not be deemed
to maintain a place of business in this state and shall not be
subject to any state or local tax, license, or fee solely because of
such activities. |