Effective date, expiration of two-mile limitation

# (a)

This article is effective for the tax years beginning on and after the first day of July, one 1997.

# (b)

Notwithstanding any other provision of this article to the contrary, the requirement that a qualified capital addition to a manufacturing facility be located or installed at or within two miles of a preexisting manufacturing facility owned or operated by the person making the capital addition, or by a multiple party project participant, is null, void and of no further force or effect for otherwise qualified capital addition to a manufacturing facility placed in service or use on and after the first day of January 2023.

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In this chapter (40 sections)

11-6D-1 · Legislative findings and purpose
11-6D-2 · Definitions
11-6D-3 · Credit allowed for alternative-fuel motor vehicles and…
11-6D-4 · Eligibility for credit
11-6D-5 · Amount of credit for alternative-fuel motor vehicles
11-6D-6 · Amount of credit for qualified alternative-fuel vehicle…
11-6D-7 · Duration of availability of credit
11-6D-8 · Commissioner to design forms and schedules; promulgation of…
11-6D-9 · Carryover credit allowed; recapture of credit
11-6E-1 · Short title
11-6E-2 · Definitions
11-6E-3 · Valuation of specialized manufacturing production property
11-6E-4 · Initial determination by county assessor
11-6E-5 · Protest and appeal
11-6E-6 · Effective date
11-6F-1 · Legislative findings
11-6F-2 · Definitions
11-6F-3 · Tax treatment of certified capital addition property
11-6F-4 · Application and certification
11-6F-5 · Authority to propose rules
11-6F-6 · Effective date, expiration of two-mile limitation
11-6G-1 · 11-6G-1
11-6G-2 · Disclosure of required information to the Tax Commissioner
11-6G-3 · Interstate motor vehicle business; calculation of tax
11-6G-3A · Reduced fees for portion of year
11-6G-3B · Reduced fees for transfer of vehicles
11-6G-4 · Form and manner of making disclosure; failure to make…
11-6G-5 · Compelling such disclosure; procuring information and…
11-6G-6 · Failure to give information required by motor vehicles…
11-6G-7 · Adjustment of valuation by interstate commerce appeals board
11-6G-8 · Appeal from valuation by board
11-6G-9 · Certification of levies to Auditor
11-6G-10 · Failure of officers to perform duties as to property of…
11-6G-11 · Injunction to restrain collection of tax
11-6G-12 · Payment of assessment by owner or operator
11-6G-13 · No release of taxes assessed against such corporations
11-6G-14 · Accounting for levies against interstate commercial motor…
11-6G-15 · Certification by Auditor of amount chargeable to sheriff…
11-6G-16 · Lien of taxes; notice; collection by suit
11-6G-17 · Operating fund for interstate commerce disclosure division…

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