Chapter 9B - TAX INCENTIVE REFORM ACT OF 1992
- Section 40-9B-1 - Short title
- Section 40-9B-2 - Legislative findings
- Section 40-9B-3 - Definitions
- Section 40-9B-4 - Authorization of abatement
- Section 40-9B-4.1 - Availability of incentives
- Section 40-9B-5 - Granting of abatement
- Section 40-9B-6 - Procedure for granting abatement
- Section 40-9B-7 - Private use property; taxation thereof
- Section 40-9B-8 - Certain purchases of tangible personal property used in constructing industrial development property exempted
- Section 40-9B-9 - Approval required for certain abatements
- Section 40-9B-10 - Applicability to certain trades or businesses engaged in postharvest processing of peanuts
- Section 40-9B-11 - Exemption period for qualified industrial or research enterprises
- Section 40-9B-12 - Availability of abatements after December 31, 2018
- Section 40-9B-13 - Disaster recovery tax incentive protection