Article 13AA - COMMERCIAL PATENT INCENTIVES TAX ACT
- Section 11-13AA-1 - Short title
- Section 11-13AA-2 - Legislative findings and purpose
- Section 11-13AA-3 - Definitions
- Section 11-13AA-4 - Tax incentive for developing patents in this state
- Section 11-13AA-5 - Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state
- Section 11-13AA-6 - Transfer of credit to successors
- Section 11-13AA-7 - Identification of a patent and required records
- Section 11-13AA-8 - Failure to keep records of a patent for which credit allowed
- Section 11-13AA-9 - Tax credit review and accountability
- Section 11-13AA-10 - Promulgation of rules
- Section 11-13AA-11 - Interpretation and construction
- Section 11-13AA-12 - Effective date
- Section 11-13AA-13 - Termination of credit