Section 12-6-3589 - Tax credit for effluent toxicity testing(A) A manufacturing facility may claim a tax credit equal to twenty-five percent for costs it incurs in complying with whole effluent toxicity testing. The credit is allowed only against taxes imposed by Section 12-6-530. Unused credits may be carried forward for ten years.(B) For purposes of this section, "manufacturing facility" is as defined in Section 12-6-3360(M)(5).2006 Act No. 384, Section 2, eff 6/14/2006.