Section 8705-J - Claim of tax credit.(a)General rule.--A qualified taxpayer may claim a tax credit against the qualified tax liability of the qualified taxpayer.(b) Coal refuse use.--A tax credit may be claimed against a qualified tax liability for a taxable year which begins in the same calendar year that the qualified coal refuse was used at the eligible facility to generate the tax credit.Added by P.L. TBD 2016 No. 84, § 33, eff. 7/13/2016.