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