63N-2-211. Disqualifying transfers.
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Effective 3/1/2016
63N-2-211. Disqualifying transfers.
Except in a county of the first or second class, tax incentives provided by this part are not available to a business entity that closes or permanently curtails operations in another part of the state in connection with a transfer of any part of its business operations to an enterprise zone, if the closure or permanent curtailment is reasonably expected to diminish employment in that part of the state.
Amended by Chapter 11 , 2016 General Session