Article 13M - TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS
- Section 11-13M-1 - Legislative purpose
- Section 11-13M-2 - Definitions
- Section 11-13M-3 - Eligibility for tax credits; creation of the credit
- Section 11-13M-4 - Amount of credit allowed; expiration of the credit
- Section 11-13M-5 - Application of annual credit allowance
- Section 11-13M-6 - Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
- Section 11-13M-7 - Annual computation of the number of new jobs held by full-time employees
- Section 11-13M-8 - Availability of credit to successors
- Section 11-13M-9 - Credit recapture; interest; penalties; additions to tax; statute of limitations
- Section 11-13M-10 - Administrative rules
- Section 11-13M-11 - Construction of article
- Section 11-13M-12 - Effective date