TITLE 15. TAXATION

CHAPTER 72. ELECTRICAL GENERATION TAX

Part 1. Electrical Generation Tax Reform Act

Multistate Exemption

15-72-105. Multistate exemption. A person, upon proof that the person has paid a tax in another state on the transmission of electricity, is allowed a credit against the tax imposed by this part if the tax has been paid in another state.

History: En. Sec. 5, Ch. 556, L. 1999.