CHAPTER 11. TAXATION.

§11-13AA-12. Effective date.

The provisions of this article retroactively become effective on January 1, 2011, and apply only to a patent developed in this state in tax years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use on or after that date for direct use in the taxpayer's manufacturing process or product in this state.

Bills Affecting §11-13AA-12

2011 Regular Session: HB2993
2011 Regular Session: SB389
2010 Regular Session: SB185
2010 Regular Session: HB4250
2010 Regular Session: HB4276
2010 Regular Session: HB4456
2010 Regular Session: HB4503
2010 Regular Session: SB493
2010 Regular Session: SB507
2010 Regular Session: SB69
2009 Regular Session: SB605