(a)For all taxable years beginning before January 1, 2001,…#
(a) For all taxable years beginning before January 1, 2001, a franchise tax, measured by deposits held in the State, is imposed, for each calendar year, on each savings and loan association.
(b)For all taxable years beginning after December 31,…#
(b) For all taxable years beginning after December 31, 2000, the savings and loan association franchise tax is terminated.