For purposes of this subchapter, the recordkeeping provisions of ยง 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.
Section: Previous 26-51-1502 26-51-1503 26-51-1504 26-51-1505 26-51-1506 26-51-1507 26-51-1508 26-51-1509 26-51-1510 NextLast modified: November 15, 2016