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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />Page 12 <br />NO. <br />(3) Section 235-4.5(c)--Credit to a resident beneficiary <br />of a trust for income taxes paid by the trust to <br />another state; <br />(4) Sections 235-55 and 235-129--Credit for income taxes <br />paid by a resident taxpayer to another jurisdiction; <br />(5) Section 235-71(c)--Credit for a regulated investment <br />company shareholder for the capital gains tax paid by <br />the company; <br />(6) Section 235-110.6--Credit for fuel taxes paid by a <br />commercial fisher; <br />(7) Section 235-110.93--Credit for important agricultural <br />land qualified agricultural cost; <br />Seetien 235 110.94 Gicedlmt- fer- er-Ejanieally f)i=eEidee-d <br />(8) Section 235-129(b)--Credit to a shareholder of an <br />S corporation for the shareholder's pro rata share of <br />the tax credit earned by the S corporation in this <br />State; and <br />[(10)] (9) Section 209E-10--Credit for a qualified business <br />in an enterprise zone; provided that the review of <br />