CHAPTER 11. TAXATION.

§11-13GG-2. Legislative finding and purpose.

The Legislature finds that the encouragement of downstream manufacturing in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater capital investment in downstream natural gas manufacturing businesses in this state and thereby increase economic opportunity in this state, there is hereby enacted the downstream manufacturing tax credit.

§11-13GG-2. Legislative finding and purpose.