7-9E-10: Coordination between national laboratories.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9E Laboratory Partnership with Small Business Tax Credit
If more than one national laboratory is eligible for a tax credit pursuant to the Laboratory Partnership with Small Business Tax Credit Act, a national laboratory shall not file a tax credit claim pursuant to the Laboratory Partnership with Small Business Tax Credit Act until:
A. coordination is developed between the national laboratories providing small business assistance pursuant to the Laboratory Partnership with Small Business Tax Credit Act that generates a joint small business assistance operational plan and a plan to ensure that the small business assistance provided by a national laboratory suits the small business's needs and challenges; and
B. a written copy of each plan formed pursuant to this section is provided to the department.
Collected 2026-09-03T15:02:19Z. Source file · JSON