Part 11 - REFUNDABLE TAX CREDIT ACT

Section 59-10-1101 - Title
Section 59-10-1102 - Definitions
Section 59-10-1102.1 - Apportionment of tax credit
Section 59-10-1103 - Tax credit for pass-through entity taxpayer
Section 59-10-1104 - [Repealed]
Section 59-10-1105 - Tax credit for hand tools used in farming operations - Procedures for refund - Transfers from General Fund to Income Tax Fund - Rulemaking authority
Section 59-10-1106 - Refundable clean energy systems tax credits - Definitions - Certification - Rulemaking authority
Section 59-10-1107 - Refundable economic development tax credit
Section 59-10-1108 - Refundable motion picture tax credit
Section 59-10-1109 - [Repealed]
Section 59-10-1110 - [Repealed]
Section 59-10-1111 - Refundable tax credit for psychiatrists, psychiatric mental health nurse practitioners, and volunteer retired psychiatrists
Section 59-10-1112 - Targeted business income tax credit
Section 59-10-1113 - Refundable tax credit for nonrenewable hydrogen production system
Section 59-10-1113.1 - [Repealed]
Section 59-10-1114 - Refundable adoption expense tax credit