E. Mutual Burial Associations (G.S. 105-121.1)

1. Basis for Taxation
   All domestic mutual burial associations are subject to an annual franchise or privilege tax ranging from fifteen dollars ($15) to fifty dollars ($50). The amount of tax is based on the number of members.
   
   
2. Due Date of the Return and Tax
   The tax is due on or before April 1 of each year.
   
   
3. Association Billed For the Tax
   There is no form to be completed by the association for the computation of this tax; rather it is billed to the association by the corporate division.