TITLE 15. TAXATION

CHAPTER 32. ENERGY-RELATED AND ECOLOGICAL TAX INCENTIVES

Part 6. Recycling of Material

Limitation Of Credit

15-32-604. Limitation of credit. Notwithstanding the provisions of 15-32-602 and 15-32-603, a tax credit may not be claimed for an investment in property used to produce energy from reclaimed material.

History: En. Sec. 4, Ch. 712, L. 1991.