Article 13C - BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT
- Section 11-13C-1 - Short title
- Section 11-13C-2 - Legislative finding and purpose
- Section 11-13C-3 - Definitions
- Section 11-13C-4 - Amount of credit allowed
- Section 11-13C-4a - Credit allowed for locating corporate headquarters in this state
- Section 11-13C-4b - Credit allowable for certified projects
- Section 11-13C-5 - Application of annual credit allowance
- Section 11-13C-6 - Qualified investment
- Section 11-13C-7 - New jobs percentage
- Section 11-13C-7a - Small business credit
- Section 11-13C-8 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 11-13C-8a - Recapture of credit; recapture tax imposed
- Section 11-13C-9 - Transfer of qualified investment to successors
- Section 11-13C-10 - Identification of investment credit property
- Section 11-13C-11 - Failure to keep records of investment credit property
- Section 11-13C-12 - Interpretation and construction
- Section 11-13C-13 - Severability
- Section 11-13C-14 - Restrictions and limitations on credits allowed by this article
- Section 11-13C-15 - Continuing suspension of new credit entitlements, exceptions, effective date
- Section 11-13C-16 - Termination of credit; effective date