§40-18-21.1. Annual report of credits claimed for taxes paid to foreign countries.

Latest version.

The Department of Revenue shall report annually to the Legislature the extent to which credits for taxes paid to foreign countries are claimed during the preceding tax year. The report shall be due on the fifth legislative day of each regular session and shall state the number of taxpayers who claim the credits and the total amount of credits claimed during the year.

(Act 2012-427, p. 1163, §2.)

                    
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