59-7-902. Definitions.
As used in this part:
(1) "Tax credit" means a nonrefundable tax credit listed on a tax return.
(2) "Tax return" means: a corporate return as defined in Sectionfiled in accordance with this chapter; or 59-7-101 a tax return filed in accordance with. Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act