Tax credit for coal loading facilities; regulations

# (a)

There shall be allowed as a credit against the tax imposed by this article, the amount determined under article thirteen-e of this chapter, relating to tax credit for new or expanded or revitalized coal loading facilities.

# (b)

The Tax Commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section and article thirteen-e of this chapter.

Source: view the official text

In this chapter (40 sections)

11-13-2D · Public service or utility business
11-13-2E · Business of gas storage; effective date
11-13-2F · Manufacturing or producing synthetic fuel from coal; rate…
11-13-2G · 11-13-2G
11-13-2H · 11-13-2H
11-13-2I · 11-13-2I
11-13-2J · 11-13-2J
11-13-2K · 11-13-2K
11-13-2L · 11-13-2L
11-13-2M · Business of generating or producing electric power;…
11-13-2N · Business of generating or producing or selling electric…
11-13-2O · Business of generating or producing or selling electricity…
11-13-2P · Credit against tax based on the taxable generating capacity…
11-13-2Q · Exemption from tax for certain merchant power plants
11-13-2R · Recomputation of taxable generating capacity of certain…
11-13-3 · Exemptions; annual exemption and periods thereof
11-13-3A · Deduction for contributions to an employee stock ownership…
11-13-3B · Definitions; reduction allowed in tax due; how computed
11-13-3C · Tax credit for business investment and jobs expansion
11-13-3D · Tax credit for industrial expansion and industrial…
11-13-3E · Tax credit for coal loading facilities; regulations
11-13-3F · Tax credit for reducing electric, natural gas or water…
11-13-3G · Tax credit for increased generation of electricity from coal
11-13-4 · Computation of tax; payment
11-13-5 · Return and remittance by taxpayer
11-13-6 · 11-13-6
11-13-7 · 11-13-7
11-13-8 · 11-13-8
11-13-8A · 11-13-8A
11-13-9 · Tax year
11-13-10 · Tax cumulative
11-13-11 · 11-13-11
11-13-12 · 11-13-12
11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes

Full table of contents →