GroundRules
15-33-103: Definition.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES
- Part 1. Small Business Investment Companies -- Tax Exemptions
For the purposes of this part, "small business investment company" or "SBIC" means a small business investment company as defined in section 103 of the federal Small Business Investment Act of 1958, as amended.
Collected 2026-09-14T04:47:31Z. Source file · JSON