Chapter 533 · CONSTRUCTION RESERVE FUNDS
Contents (12)
- Section 53301Definitions
- Section 53302Authority for construction reserve funds
- Section 53303Persons eligible to establish funds
- Section 53304Vessel ownership
- Section 53305Eligible fund deposits
- Section 53306Recognition of gain for tax purposes
- Section 53307Basis for determining gain or loss and for depreciating new vessels
- Section 53308Order and proportions of deposits and withdrawals
- Section 53309Accumulation of deposits
- Section 53310Obligation of deposits and period for construction of certain vessels
- Section 53311Taxation of deposits on failure of conditions
- Section 53312Assessment and collection of deficiency tax