ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- CHAPTER 1. DEFINITIONS
- CHAPTER 2. IMPOSITION OF TAX
- CHAPTER 3. BUSINESS TRANSACTION RULES
- CHAPTER 4. RULES FOR ATTRIBUTING RECEIPTS
- CHAPTER 5. ALTERNATIVE CALCULATIONS; COMBINED RETURNS
- CHAPTER 6. RETURNS
- CHAPTER 7. PENALTIES
- CHAPTER 8. FINANCIAL INSTITUTIONS TAX FUND
- CHAPTER 9. MISCELLANEOUS