Effect of agreements; considerations; verification of information
related to credit
Sec. 5. (a) Before entering into an agreement, the commissioner
of the department of correction shall thoroughly consider the effect
of the agreement upon the workforce in the community where the
correctional institution is located and shall not enter into any
agreement if it will cause increased unemployment in the
community. The taxpayer shall have the burden of proving by a
preponderance of the evidence that the agreement shall not increase
unemployment in the community where the correctional institution
is located.
(b) The commissioner shall verify any information related to the
credit provided by this chapter when requested to do so by the
department of state revenue.
As added by P.L.51-1984, SEC.1. Amended by P.L.21-1995, SEC.11.
Last modified: May 28, 2006