Subchapter 3 - DESIGNATION OF A BUSINESS AS A QUALIFIED BUSINESS; CERTIFICATION BY THE DEPARTMENT

Section 15-6-9 - State criteria used to determine business qualification
Section 15-6-10 - Business application procedure
Section 15-6-11 - State income tax credits and general excise tax exemption available to a business that has been certified
Section 15-6-12 - Calculation of eligibility for tax credits and exemption; apportionment
Section 15-6-13 - Wholesale sale of tangible personal property
Section 15-6-14 - Sale of services
Section 15-6-15 - Manufacturing
Section 15-6-16 - Terms and conditions under which the tax credits and the general excise exemption may be claimed by a certified business
Section 15-6-16.5 - Force majeure event