Except where the context requires otherwise, this chapter is applicable to all laws of this state imposing taxes upon or measured by net income. [1957 c.632 § 2; 1961 c.176 § 3; 1965 c.152 § 25; 1971 c.215 § 9; 1977 c.870 § 40; 1987 c.293 § 51; 1989 c.625 § 26; 1995 c.79 § 153; 1995 c.556 § 21]

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[Repealed by 1953 c.310 § 3]