Chapter 535 - CAPITAL CONSTRUCTION FUNDS
- Section 53501 - Definitions
- Section 53502 - Regulations
- Section 53503 - Establishing a capital construction fund
- Section 53504 - Deposits and withdrawals
- Section 53505 - Ceiling on deposits
- Section 53506 - Investment and fiduciary requirements
- Section 53507 - Nontaxation of deposits
- Section 53508 - Separate accounts within a fund
- Section 53509 - Qualified withdrawals
- Section 53510 - Tax treatment of qualified withdrawals and basis of property
- Section 53511 - Tax treatment of nonqualified withdrawals
- Section 53512 - FIFO and LIFO withdrawals
- Section 53513 - Corporate reorganizations and partnership changes
- Section 53514 - Relationship of old fund to new fund
- Section 53515 - Records and reports
- Section 53516 - Termination of agreement after change in regulations
- Section 53517 - Reports