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