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Section 44-47-1. - Tax credit. - § 44-47-1. Tax credit. (a) A taxpayer that pays for...
Section 44-47-2. - “Amount expended” defined. - § 44-47-2. “Amount expended” defined. As used in this chapter,...
Section 44-47-3. - Limitation on credit — Carry over. - § 44-47-3. Limitation on credit — Carry over. (a) A...
Section 44-47-4. - Administration. - § 44-47-4. Administration. The tax administrator shall make available suitable...