CHAPTER 533—CONSTRUCTION RESERVE FUNDS (§§ 53301—53312)
- § 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