Less developed areas of counties

Designation. Tax credits for business enterprises. Expanding labor forces, §§48-7-40, 48-7-40.1, 48-7-40.14. Liens, §48-2-56. Life insurance premiums. National guard and air national guard members. Credits, §48-7-29.9. Limitation of actions. Periods of limitation for assessment of taxes, §48-7-82. Revocation of exempt status, §48-7-25. Limited liability company members. Adjustment to federal gross income. Entity’s income taxed in another state, §48-7-27. Local income taxes. Prohibition, §48-7-140. Losses. Corporations. Adjustment, §48-7-21. 429 INDEX INCOME TAXES —Cont’d Losses —Cont’d Net operating loss. Taxable net income. Computation, §48-7-27. Low emission or zero emission vehicles. Credits, §48-7-40.16. Manufacturing facility tax credits. Ground-water usage. Shift from, §48-7-40.11. 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 counties, §48-7-40.4. Optional tax credits, §48-7-40.9. Tier four counties, §48-7-40.4. Optional tax credits, §48-7-40.9. Water conservation facilities, §48-7-40.10. Marital exemption.