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10-228b re tax credits for donations of computers to boards of education and public schools. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures.
Tax imposed by chapter is in nature of excise against domestic and foreign corporations alike for the privilege of doing business within state.
Appointment, before day tax laid, of temporary receiver is sufficient to remove liability for tax. Exemption of funds invested in certain corporations continues when corporation consolidates. Tax credit for machinery and equipment expenditures.