Port facility

Tax credits for certain business enterprises, §48-7-40.15. Port traffic. Tax credits for certain business enterprises, §§48-7-40.15, 48-7-40.15A. Postproduction companies. Entertainment industry postproduction investment act, §48-7-40.26A. PPE. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. PPE manufacturer. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. Practitioners of professions and occupations. Taxation, §48-13-5. Preceptorship rotations. Income tax credit for preceptor rotations, §48-7-29.22 (Repealed 12/31/2026). 374 INDEX DEFINED TERMS —Cont’d Preceptorship training. Income tax credit for preceptor rotations, §48-7-29.22 (Repealed 12/31/2026). Premises of the employer. Child care tax credits, §48-7-40.6. Prepaid local tax. Sales and use taxes, §48-8-2. Prereleased interactive games. Entertainment industry investment act, §48-7-40.26. Previous adjusted base year. Homestead exemptions, property taxes. Municipal corporation located in multiple counties, exemption for residents, §48-5-44.1. Prewritten computer software. Sales tax exemptions, back to school, §48-8-3. Primarily fueled by an alternative fuel. Income tax credit for purchase of alternative fuel heavy and medium duty vehicles, §48-7-29.18. Primary home base.