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Page 12 NO <br /> . <br /> 1 (3) Section 235-4 . 5 (c) --Credit to a resident beneficiary <br /> 2 of a trust for income taxes paid by the trust to <br /> 3 another state; <br /> 4 (4) Sections 235-55 and 235-129--Credit for income taxes <br /> 5 paid by a resident taxpayer to another jurisdiction; <br /> 6 (5) Section 235-71 (c) --Credit for a regulated investment <br /> 7 company shareholder for the capital gains tax paid by <br /> 8 the company; <br /> 9 (6) Section 235-110 . E--Credit for fuel taxes paid by a <br /> 10 commercial fisher; <br /> 11 (7) Section 235-110 . 93--Credit for important agricultural <br /> 12 land qualified .agricultural cost; <br /> 13 [-(-8)- Section 235 110 . 94 Crcdit for organically produccd <br /> 14 agricultural products; <br /> 15 -(-9-)-] (8) Section 235-129 (b) --Credit to a shareholder of an <br /> 16 S corporation for the shareholder' s pro rata share of <br /> 17 the tax credit earned by the S corporation in this <br /> 18 State; and <br /> 19 [ (10) ] (9) Section 209E-10--Credit for a qualified business <br /> 20 in an enterprise zone; provided that the review of <br />