Article 13N - TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998
- Section 11-13N-1 - Legislative purpose
- Section 11-13N-2 - Definitions
- Section 11-13N-3 - Eligibility for tax credits; creation of the credit
- Section 11-13N-4 - Amount of credit allowed; expiration of the credit
- Section 11-13N-5 - Application of annual credit allowance
- Section 11-13N-6 - Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
- Section 11-13N-7 - Annual computation of the number of new jobs held by full-time employees
- Section 11-13N-8 - Availability of credit to successors
- Section 11-13N-9 - Credit recapture; interest; penalties; additions to tax; statute of limitations
- Section 11-13N-10 - Administrative rules
- Section 11-13N-11 - Construction of article
- Section 11-13N-12 - Effective date