NEW OR EXPANDED BUSINESS FACILITY TAX CREDIT
- Section 135.100 - Definitions
- Section 135.110 - Tax credit for new or expanded business facility - computation - maximum years and amount allowed - no credit allowed a public utility and certain businesses - definitions
- Section 135.115 - Vesting of tax credits, when - waiver, applicable when
- Section 135.120 - Deferment of tax credit - election - notice
- Section 135.130 - Transfer of business facility, all or part - apportionment of tax credit - estate of taxpayer entitled to credit and distributee of estate also entitled to credit
- Section 135.140 - Termination and resumption of operation of business - consent of director required for claim of credit
- Section 135.150 - Rules, promulgation duties - certification of applications for tax credit - application requesting credit granted when - denial, protest procedure - review by administrative hearing commission authorized
- Section 135.155 - Prohibition on certain enterprises receiving certain incentives - expansion deemed new business facility - certain properties considered one facility, when