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) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or
(b) 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.