Periods of limitation, §48-7-82

Protests of proposed assessment. Employers required to deduct and withhold taxes, §48-7-108. Restraining assessments. No action for purposes of under chapter, §48-7-84. Assignees. Operating property or business of corporation. Returns, §48-7-51. Audit of state returns. Examination of federal income tax returns, §48-7-59. Bankruptcy. Trustees operating property or business of corporation. Returns, §48-7-51. Business enterprise tax credits. Existing manufacturing facilities. Calculating credit, §48-7-40.25. Job tax credit. Conditions for taking, §48-7-40.24. INCOME TAXES —Cont’d Business enterprise tax credits —Cont’d Labor force expansion in less developed areas, §§48-7-40, 48-7-40.1. Calculation of new full-time jobs, §48-7-40.14. Counting new jobs on calendar year basis, one time election, §48-7-40.23. Medical equipment and supplies manufacturers, additional credit, §48-7-40.1B. Pharmaceutical and medicine manufacturers, additional credit, §48-7-40.1B. PPE manufacturers, additional credit, §48-7-40.1A. Port traffic increases, §48-7-40.15. Additional job tax credit, §48-7-40.15A. Business expense deduction. Wages and remuneration for labor services. Disallowed unless individual receiving compensation authorized employee, §48-7-21.1. Caregiving expenses. Credits. Qualified caregiving expenses, §48-7-29.2. Cemetery companies.