Section 39-23-109 - Taxpayer remedies(a) Credits. The following shall apply: (i) The taxpayer is entitled to receive an offsetting credit for any property tax paid in connection with the sale of electricity produced from a nuclear reactor;(ii) Any credit under this subsection may be carried forward to succeeding reporting periods.Added by Laws 2020 , ch. 104, § 1, eff. 3/13/2020.