Eligibility for credit

For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:

# (1)

The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;

# (2)

The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and

# (3)

The entity’s principal place of business is located on a post-coal mine site within this state.

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In this chapter (40 sections)

11-27-4 · Imposition of tax on ambulatory surgical centers
11-27-5 · Imposition of tax on providers of chiropractic services
11-27-6 · Imposition of tax on providers of dental services
11-27-7 · Imposition of tax on providers of emergency ambulance service
11-27-8 · Imposition of tax on providers of independent laboratory or…
11-27-9 · Imposition of tax on providers of inpatient hospital services
11-27-10 · Imposition of tax on providers of intermediate care facility…
11-27-10A · Imposition of tax on managed care organizations
11-27-11 · Imposition of tax on providers of nursing facility services,…
11-27-12 · Imposition of tax on providers of nursing services
11-27-13 · Imposition of tax on providers of opticians' services
11-27-14 · Imposition of tax on providers of optometric services
11-27-15 · Imposition of tax on providers of outpatient hospital…
11-27-16 · Imposition of tax on providers of physicians' services
11-27-17 · Imposition of tax on providers of podiatry services
11-27-18 · Imposition of tax on providers of psychological services
11-27-19 · Imposition of tax on providers of therapists' services
11-27-20 · Double taxation prohibited
11-27-21 · Apportionment of gross receipts
11-27-22 · Accounting periods and methods of accounting
11-27-23 · Time for filing returns and other documents
11-27-24 · Payment of estimated tax
11-27-25 · Time for paying tax
11-27-26 · Place for filing returns and other documents
11-27-27 · Signing of returns and other documents
11-27-28 · Records
11-27-29 · General procedure and administration
11-27-30 · Exchange of information to facilitate compliance
11-27-31 · Crimes and penalties
11-27-32 · Dedication of tax
11-27-33 · Abrogation
11-27-34 · Severability
11-27-35 · Effective date
11-27-36 · Phase out and elimination of tax on services of individual…
11-27-37 · Contingent increase in rates of certain health care provider…
11-27-38 · Contingent increase of tax rate on certain eligible hospitals
11-27-39 · Contingent increase of tax rate on certain eligible acute…
11-28-1 · Definitions
11-28-2 · Eligibility for credit
11-28-3 · Application of credit

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