CHAPTER 241

TAXATION OF BANKS AND OTHER FINANCIAL

CORPORATIONS

 

Section

    241-1 Definitions

  241-1.5 Time of application of tax and other provisions

    241-2 Imposition of tax on national banking associations;

          construction; exemption from other taxes, except real

          property tax

    241-3 Imposition of tax on other banks, building and loan

          associations, financial services loan companies,

          financial corporations, small business investment

          companies, trust companies, mortgage loan companies,

          financial holding companies, development companies,

          and subsidiaries

  241-3.5 Deduction from entire net income

    241-4 Measure and rate of tax

  241-4.3 Alternative tax

  241-4.4 Capital infrastructure tax credit

  241-4.5 Capital goods excise tax credit

  241-4.6 Renewable energy technologies; income tax credit

  241-4.7 Low-income housing; income tax credit

  241-4.8 High technology business investment tax credit

    241-5 Returns; payment of tax

    241-6 Chapter 235 applicable

    241-7 Disposition of funds

 

Note

 

  Prior law:  RL 1945, c 97; am L 1951, c 258; am L 1953, c 125.