15-30-106. Tax on lump-sum distributions. (1) There is imposed a separate tax on lump-sum distributions.
     (2) The tax is 10% of the amount of tax determined under section 402(e) of the Internal Revenue Code of 1954, as amended, or as section 402(e) may be renumbered or amended.
     (3) All means available for the administration and enforcement of income taxes shall be applied to the tax on lump-sum distributions.

     History: En. Sec. 1, Ch. 380, L. 1983.