63M-1-411. Disqualifying transfers.
Except in counties of the first or second class, tax incentives provided by this part are not
available to companies that close or permanently curtail operations in another part of the state in
connection with a transfer of any part of its business operations to an enterprise zone, if the
closure or permanent curtailment is reasonably expected to diminish employment in that part of
the state.
Renumbered and Amended by Chapter 382, 2008 General Session
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Last revised: Thursday, May 28, 2009