TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 5. Mineral and Coal Exploration Incentives

Credit Assignment

15-32-508. Credit assignment. A person may assign a credit to the person's successor in interest for the mining operation at which the exploration activities occur, but only if the successor in interest is a person qualified to obtain the credit under 15-32-503. A credit may not be assigned except as permitted in this section.

History: En. Sec. 8, Ch. 538, L. 1999.