Section 23-47-704 - Segregation of fiduciary and general assets - Separate books and records

State banks exercising any or all of the powers enumerated in this subchapter shall segregate all assets held in its trust department from the general assets of the bank and shall keep a separate set of books and records showing in proper detail all transactions engaged in under authority of this subchapter.Acts 1997, No. 89, § 1.