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Section 44-31-1. - Investment tax credit. - § 44-31-1. Investment tax credit. (a) A taxpayer shall be...
Section 44-31-1.1. - Biotechnology investment tax credit. - § 44-31-1.1. Biotechnology investment tax credit. (a) Any company primarily...
Section 44-31-2. - Specialized investment tax credit. - § 44-31-2. Specialized investment tax credit. (a) A certified building...