CHAPTER 5E. VENTURE CAPITAL COMPANY.

§5E-1-9. Recaptures; unqualified investments.

A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.

§5E-1-9. Recaptures; unqualified investments.