Sec. 14.26.06.08. Calculating the Amount of Credit

Latest version.

The maximum amount of credit stated in the initial credit certificate for an individual or corporate taxpayer shall be an amount equal to the lesser of:

A. The product of multiplying five times the taxpayer's estimated annual tax credit, based on estimated annual energy production, as certified by the Administration; or

B. $2,500,000.

                    
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