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