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§ 15-4-2401. Definitions - As used in this subchapter: (1) “Invested” includes, but is...
§ 15-4-2402. Certification required - To claim the benefits of this subchapter, a taxpayer must...
§ 15-4-2403. Exemption from taxes - Sales of natural gas and electricity to taxpayers qualified to...
§ 15-4-2404. Net operating loss deduction — Carry forward - (a) Taxpayers qualified for the benefits of this subchapter and...
§ 15-4-2405. Extension of recycling tax credit — Postconsumer waste - (a) (1) A qualified manufacturer of steel which has been...
§ 15-4-2406. Refund of recycling tax credit - (a) (1) In the case of a qualified manufacturer of...
§ 15-4-2407. Apportionment of credit amount - In the case of a qualified manufacturer of steel as...