63M-1-412. Business entities qualifying for tax incentives.
The tax incentives described in this part are available only to a business entity for which
at least 51% of the employees employed at facilities of the business entity located in the
enterprise zone are individuals who, at the time of employment, reside in the county in which the
enterprise zone is located.
Renumbered and Amended by Chapter 382, 2008 General Session
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Last revised: Thursday, May 28, 2009