(a) An entity claiming a tax credit under this subchapter is not required to pay any additional retaliatory tax levied under ยง 23-63-102 as a result of claiming the tax credit.
(b) In addition to the exclusion in subsection (a) of this section, it is the intent of this subchapter that an entity claiming a tax credit under this subchapter is not required to pay any additional tax that may arise as a result of claiming the tax credit.
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