Every domestic building and loan association shall annually make return to the Department of Revenue, on or before the fifteenth day of March, of the amount of its stock outstanding entitled to receive cash dividends or interest. Every such building and loan association, at the time of making every return required by this section, shall compute and pay to the department the tax due to the Commonwealth upon its full-paid, prepaid and fully matured or partly matured stock, as required by law.
72 P.S. § 717