Article 13E - BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES
- Section 11-13E-1 - Legislative finding and purpose
- Section 11-13E-2 - Definitions
- Section 11-13E-3 - Amount of credit allowed for coal loading facilities
- Section 11-13E-3a - Application of credit after June 30, 1987
- Section 11-13E-3b - Application of credit after June 30, 1993
- Section 11-13E-4 - Eligible investment
- Section 11-13E-5 - Forfeiture of unused tax credits; redetermination of credit required
- Section 11-13E-6 - Transfer of eligible investment to successors
- Section 11-13E-7 - Severability