CHAPTER 241

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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.