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§11-13DD-1. Findings and Purpose - The Legislature finds that it is an important public policy...
§11-13DD-2. Definitions - As used in this article: (1) “Department” means the Department...
§11-13DD-3. Amount of Credit; Limitation of Credit - (a) There is allowed to farming taxpayers who make donations...
§11-13DD-4. Determination of Value of Credit - (a) The donor shall determine the value of the donated...
§11-13DD-5. Legislative Rules - (a) The Tax Commissioner shall propose rules for legislative approval...
§11-13DD-6. Tax Credit Review Report - Beginning on the first day of the second taxable year...
§11-13DD-7. Effective Date - The credit allowed by this article shall be allowed upon...