Entitlement to credit
Sec. 13. A taxpayer that:
(1) is awarded a tax credit under this chapter by the corporation;
and
(2) complies with the conditions set forth in this chapter and the
agreement entered into by the corporation and the taxpayer
under this chapter;
is entitled to a credit against the taxpayer's state tax liability in a
taxable year.
As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005,
SEC.105.
Last modified: May 28, 2006