737.18.41. The ceiling to which subparagraph a of the first paragraph of section 737.18.40 refers, determined for a taxation year in respect of a qualified property of a corporation, is equal to 50% of the particular amount determined under the second paragraph of section 737.18.40 in relation to that property for the year.
2017, c. 292017, c. 29, s. 1151.