Article XVII-B - RESEARCH AND DEVELOPMENT TAX CREDIT
- Section 8701-B - Short title
- Section 8702-B - Definitions
- Section 8703-B - Credit for research and development expenses
- Section 8704-B - Carryover, carryback, refund and assignment of credit
- Section 8705-B - Application of Internal Revenue Code
- Section 8706-B - Determination of qualified research and development expenses
- Section 8707-B - Time limitations
- Section 8708-B - Transitional rule
- Section 8709-B - Limitation on Credits
- Section 8710-B - Pass-through entity
- Section 8711-B - Report to General Assembly
- Section 8712-B - [Repealed]
- Section 8713-B - Regulations