CHAPTER 11. TAXATION.

§11-13HH-3. Eligibility for tax credits; creation of the credit.

There shall be allowed to every eligible taxpayer a credit against the taxes imposed under §11-21-1 et seq. or §11-24-1 et seq. of this code, as determined under this article.

§11-13HH-3. Eligibility for tax credits; creation of the credit.