Entitlement to credit

Sec. 13. A taxpayer that: (1) is awarded a tax credit under this chapter by the corporation; and (2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter; is entitled to a credit against the taxpayer's state tax liability in a taxable year. As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.