Section 38O. A corporation whose excise under this chapter is based on net income may, in determining such net income, deduct an amount equal to ten percent of the cost of renovating any abandoned building located within an economic opportunity area as determined by the economic assistance coordinating council established by section three B of chapter twenty-three A.
Section: Previous 38H 38I 38J 38K 38L 38M 38N 38O 38P 38Q 38R 38S 38T 38U 38V NextLast modified: September 11, 2015