| http://www.w3.org/ns/prov#value | - I. A taxpayer shall be allowed an investment tax credit computed in accordance with 44-31-1 against the business corporation tax or the personal income tax as imposed by Chapters 44-11 and 44-30, respectively, on tangible personal property and other tangible property, including buildings and structural components of buildings acquired, constructed, reconstructed or erected for use principally by t
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