Defined, §16-11-80. Disclosure of information, §16-11-81. Contacting taxpayer to obtain written consent, §16-11-82. INDEX INCOME TAXES —Cont’d Preparation of federal or state returns —Cont’d Violations of provisions, §16-11-83. Qualified business expansion. Credits. Existing business enterprises. Medical marijuana, access. Certain tax credits not available to licensees, §16-12-218. Qualified investment credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Qualified research expense tax credit. 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. Credit against income tax. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Research expense tax credit. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Retraining programs provided by employer. Tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. Returns. Preparation, §§16-11-80 to 16-11-83. Defined, §16-11-80. Disclosure of information, §16-11-81. Contacting taxpayer to obtain written consent, §16-11-82. Violations of provisions, §16-11-83. Revitalization zones. Tax credits. Medical marijuana. Access to medical cannabis. Certain tax credits not available to licensees, §16-12-218. INCOME TAXES —Cont’d Telecommunications facility tax credits. 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. INDECENCY. Child molestation, §16-6-4. Enticing child for indecent purposes, §16-6-5. Public indecency, §16-6-8. INDICTMENTS. Criminal attempt. Charge of commission of crime as including, §16-4-3. INFERENCES. Intent to avoid payment. Theft offenses. Circumstances permitting inference,