Report on credit

# (a)

The Tax Commissioner shall provide to the Joint Committee on Government and Finance by July 1, 2011, and on July 1, of each year thereafter, a report detailing the amount of credit claimed pursuant to this article. The report is to include the amount of credit claimed against the business franchise tax and the amount of credit claimed against the corporate net income tax.

# (b)

Taxpayers claiming the credit shall provide the information as the Tax Commissioner may require to prepare the report: Provided, That the information is subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter.

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In this chapter (40 sections)

11-13X-1 · Short title
11-13X-2 · Legislative findings and purpose
11-13X-3 · Definitions
11-13X-4 · Creation of the tax credit
11-13X-5 · Amount of credit allowed; limitation of the credits
11-13X-6 · Requirements for credit
11-13X-7 · Application of credit to state taxes
11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
11-13X-9 · Legislative rules
11-13X-10 · Burden of proof
11-13X-11 · Tax credit review and accountability
11-13X-12 · Economic development; utilization of state locations,…
11-13X-13 · Effective date, elimination of film tax credits,…
11-13Y-1 · Short title
11-13Y-2 · Definitions
11-13Y-3 · Eligibility for tax credits; creation of the credit
11-13Y-4 · Amount of credit allowed
11-13Y-5 · Application of annual credit allowance
11-13Y-6 · Availability of credit to successors
11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…
11-13Y-8 · Report on credit
11-13Y-9 · Effective date
11-13Z-1 · Amount of credit
11-13Z-2 · Restrictions
11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
11-14-1 · Short title; arrangement of sections or portions of article
11-14-2 · Definitions
11-14-3 · Imposition of tax
11-14-3A · Applicability of rate increase to gasoline or special fuel…
11-14-4 · Computation of tax
11-14-5 · Exemptions from tax
11-14-5A · Exemption for bulk sales to interstate motor carriers
11-14-5B · Exemptions for sales made through special devices
11-14-6 · Gasoline or special fuel exported or in interstate commerce;…
11-14-7 · Due date of reports; reports required; records to be kept;…
11-14-8 · Tax due
11-14-9 · 11-14-9
11-14-10 · Refund of taxes illegally collected, etc.; refund for…
11-14-11 · Refund of tax because of certain nonhighway uses; statute of…
11-14-11A · Refund of tax on gasoline or special fuel paid by any…

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