Article 13S - MANUFACTURING INVESTMENT TAX CREDIT
- Section 11-13S-1 - Short title
- Section 11-13S-2 - Legislative findings and purpose
- Section 11-13S-3 - Definitions
- Section 11-13S-4 - Amount of credit allowed for manufacturing investment
- Section 11-13S-5 - Qualified manufacturing investment
- Section 11-13S-6 - Forfeiture of unused tax credits; redetermination of credit allowed
- Section 11-13S-7 - Transfer of property purchased for manufacturing investment to successors
- Section 11-13S-8 - Identification of investment credit property
- Section 11-13S-9 - Failure to keep records of property purchased for manufacturing investment
- Section 11-13S-10 - Tax credit review and accountability