63N-2-804. Person may not claim or pass through a tax credit without tax credit certificate.
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Effective 5/12/2015
63N-2-804. Person may not claim or pass through a tax credit without tax credit certificate.
A person may not claim or pass through a tax credit unless the person has received a tax credit certificate from the office for the taxable year for which the person claims or passes through the tax credit.
Renumbered and Amended by Chapter 283 , 2015 General Session