Misdemeanor for violation of provisions, §16-11-83. Preparation of federal or state returns, §16-11-81. Contacting taxpayer to obtain written consent, §16-11-82. Energy and water conservation. Credits. Qualified equipment reducing business and domestic energy or water usage. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Film, gaming, video or digital production in state. Postproduction expenditures. Tax credits. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Headquarters. Credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Historic homes and structures, rehabilitation. Credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Jobs created. New quality jobs. Credit. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Qualified business expansion. Credits to existing business enterprises. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. INCOME TAXES —Cont’d Job tax credit. Designation of counties as less developed areas. Tax credits for business enterprises. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Existing manufacturing facilities. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Leased or purchased vehicle used to transport employees. Credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Less developed areas of counties. Designation. Tax credits for business enterprises. Medical marijuana, access. Certain tax credits not available for licensees, §16-12-218. Manufacturing facility tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Motor vehicles. Credit for leased or purchased vehicle used to transport employees. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. New quality jobs. Credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Payday loans. Tax on loans in violation of provisions, §16-17-5. Preparation of federal or state returns. Defined, §16-11-80. Disclosure of information, §16-11-81. Contacting taxpayer to obtain written consent, §16-11-82. 931 INDEX INCOME TAXES —Cont’d Preparation of federal or state returns —Cont’d Violations of provisions, §16-11-83. Qualified business expansion. Credits. Existing business enterprises. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Qualified investment credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Qualified research expense tax credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Recyclers of post-consumer waste into polyester bulk continuous filament fibers, defined as qualified employers. Credit against income tax. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Research expense tax credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Retraining programs provided by employer. Tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Returns. Preparation, §§16-11-80 to 16-11-83. Defined, §16-11-80. Disclosure of information, §16-11-81. Contacting taxpayer to obtain written consent, §16-11-82. Violations of provisions, §16-11-83. Revitalization zones. Tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. INCOME TAXES —Cont’d Telecommunications facility tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Teleworking tax credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. INDECENCY. Child molestation, §16-6-4. Enticing child for indecent purposes, §16-6-5. Public indecency, §16-6-8. INDICTMENTS. Criminal attempt. Charge of commission of crime as including, §16-4-3. INFERENCES. Intent to avoid payment. Theft offenses. Circumstances permitting inference, §16-8-5.1. Littering, §16-7-44.