Cities, Counties, and Local Taxing Units
Prohibition on Sales and Use Tax Incentive Payments Act
Section 103
Prohibition on a county or municipality making a sales and use tax incentive payment or entering into an agreement to make a sales and use tax incentive payment.
     11-41-103.   Prohibition on a county or municipality making a sales and use tax incentive payment or entering into an agreement to make a sales and use tax incentive payment.
     A county or municipality may not:
     (1) make a sales and use tax incentive payment under an agreement entered into on or after July 1, 2004; or
     (2) enter into an agreement on or after July 1, 2004 to make a sales and use tax incentive payment.

Enacted by Chapter 283, 2004 General Session
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