GroundRules
7-9-78.1: Deduction; compensating tax; uranium enrichment plant equipment.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
The value of equipment and replacement parts for that equipment may be deducted in computing the compensating tax due if the person uses the equipment and replacement parts to enrich uranium in a uranium enrichment plant.
Collected 2026-09-03T15:02:19Z. Source file · JSON