INCEST, §16-6-22. Abortion. Incest as cause of pregnancy. Permissible abortions, §16-12-141. INCITING TO RIOT, §16-11-31. Fighting words, §16-11-39. Insurrections, §16-11-3. INCLUDED OFFENSES, §16-1-7. INCOME TAXES. Business enterprise tax credits. Existing manufacturing facilities. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Job tax credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Labor force expansion in less developed areas. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Cigarettes. Credits for manufacturers who export to foreign countries. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Consent. Preparation of federal or state returns. Disclosure of information. Contacting taxpayer to obtain consent, §16-11-82. Counties as less developed areas. Tax credits for business enterprises. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Credits. Business enterprises. Existing manufacturing facilities. Medical marijuana, access. Certain tax credits not available for licensees, §16-12-218. Job tax credit. Medical marijuana, access. 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. 929 INDEX INCOME TAXES —Cont’d Credits —Cont’d Cigarettes. Manufacturers who export to foreign countries. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Energy and water conservation. 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. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Headquarters. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Historic homes and structures, rehabilitation. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Job credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Leased or purchased vehicle used to transport employees. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Manufacturing facilities. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. New quality jobs. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. INCOME TAXES —Cont’d Credits —Cont’d Parolees. Full-time jobs for qualified parolees, eligibility of employer for credit. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Qualified business expansion. Existing business enterprises. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Qualified employers. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Qualified investments. 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. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Research expenses. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Retraining programs provided by employer. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Revitalization zone tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Telecommunications facilities. 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. 930 INDEX INCOME TAXES —Cont’d Definitions. Preparation of federal or state returns, §16-11-80. Disclosure of information.