CHAPTER 11. TAXATION.

§11-15-34. Tourism development project tax credit.

(a) There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b of this code relating to the tourism development project tax credit.

(b) The Tax Commissioner may propose legislative rules in accordance with article three, chapter twenty-nine-a of this code designed to require the filing of forms designed by the Tax Commissioner to reflect the intent of this section and article two-e, chapter five-b of this code.

§11-15-34. Tourism development project tax credit.

Bills Affecting §11-15-34

2002 Regular Session: SB60
2003 2X: HB220
2003 2X: SB2010
2003 Regular Session: HB3157
2003 Regular Session: SB99
2003 Regular Session: SB570
2004 Regular Session: HB3157
2004 Regular Session: HB4028
2004 Regular Session: SB9
2004 Regular Session: SB139
2004 Regular Session: SB228
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: SB520
2012 Regular Session: HB4335
2012 Regular Session: SB430
2017 Regular Session: SB335