Article 13R - STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT
- Section 11-13R-1 - Short title
- Section 11-13R-2 - Legislative finding and purpose
- Section 11-13R-3 - Definitions
- Section 11-13R-4 - Annual combined qualified research and development expenditure, qualified research and development expenses
- Section 11-13R-5 - Amount of credit allowed
- Section 11-13R-6 - Application of credit
- Section 11-13R-7 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 11-13R-8 - Transfer of qualified research and development investment to successors
- Section 11-13R-9 - Identification of investment credit property
- Section 11-13R-10 - Failure to keep records of qualified research and development credit property
- Section 11-13R-11 - Tax credit review and accountability
- Section 11-13R-12 - Effective date
- Section 11-13R-13 - Expiration of tax credit