§ 8101. Imposition of tax
A State tax for the payment of State expenses is hereby assessed upon the property, business or corporate franchises of railroad, insurance, guaranty, transportation, mortgage, loan, or investment companies, and shall be payable in money to the Commissioner of Taxes for the use of the State as hereinafter provided. (Amended 1997, No. 156 (Adj. Sess.), § 10, eff. April 29, 1998.)
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