No civil defense structure or equipment for which a civil defense certificate has been issued shall be considered as an asset of any corporation in determining the value of its issued and outstanding shares or the value of the property owned and used by it in this state for the purpose of the franchise tax.
Effective Date: 10-29-1995
Section: Previous 5502.42 5502.43 5502.44 5502.45 5502.46 5502.47 5502.48 5502.49 5502.50 5502.51 5502.52 5502.521 5502.522 5502.53 5502.61 NextLast modified: October 10, 2016