Telecommunications facilities

Rural counties. Tier one counties, §48-7-40.2. Tier two counties, §48-7-40.3. Tier one counties, §48-7-40.2. Optional tax credits, §48-7-40.7. Tier two counties, §48-7-40.3. Optional tax credits, §48-7-40.8. Tier three and four counties, §48-7-40.4. Optional tax credits, §48-7-40.9. Teleworking tax credit. Employers allowed, §48-7-29.11. Timber industry, relief for losses caused by Hurricane Michael, §48-7-40.36. Withholding and other payments, §§48-7-20, 48-7-112. Overpayments, §48-7-112. Employer credits, §48-7-113. Year in which paid or accrued or paid or incurred. Taken for, §48-7-33. Credit unions. Exempt organizations, §48-7-25. INCOME TAXES —Cont’d Current income tax payment, §§48-7-100 to 48-7-129. Abandonment of refund, §48-7-112. Abatement of overassessment, §48-7-113. Accounting for withheld taxes.