Taxation of trust as financial institution.
Additional items included in federal taxable income; items deducted from federal taxable income.
Net income of credit unions.
Production credit associations taxable under chapter.
Levy; reporting of tax; promulgation of rules.
When tax due; extension of time for payment.
Payment of estimated financial institution excise taxes.
Remittance and disposition of tax.
Exemptions and credits.
Tax credits applied to state portion of tax liability.
Computation of net income of financial institutions.
Transition rules for Financial Institution Excise Tax Reform Act of 2019.