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TITLE 15
CHAPTER 33
Part 1

TITLE 15. TAXATION

CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES

Part 1. Small Business Investment Companies -- Tax Exemptions

15-33-101 Short title
15-33-102 Purpose
15-33-103 Definition
15-33-104 Reporting -- recordkeeping by the department
15-33-105 Rulemaking authority
15-33-106 Capital gains -- dividends exempted

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