Application of Internal Revenue Code provisions
Sec. 4. The provisions of Section 41 of the Internal Revenue Code
as in effect on January 1, 2001, and the regulations promulgated in
respect to those provisions and in effect on January 1, 2001, are
applicable to the interpretation and administration by the department
of the credit provided by this chapter, including the allocation and
pass through of the credit to various taxpayers and the transitional
rules for determination of the base period.
As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.4;
P.L.192-2002(ss), SEC.89.
Last modified: May 28, 2006