§ 40-18-546 — Forms; Construction of Article

(a) All filings and applications made with the Department of Revenue in relation to the employer tax credit or the facility tax credit shall be made using forms adopted by the Department of Revenue. Such applications and filings shall be treated as tax returns, subject to penalties imposed by the Department of Revenue.
(b) All filings and applications made with the Department of Human Resources in relation to the nonprofit provider grant program shall be made using forms adopted by the Department of Human Resources.
(c) Nothing in this article shall be construed to constitute a guarantee or assumption by the state of any debt of any company nor to authorize the credit of the state to be given, pledged, or loaned to any company.
(d) Nothing in this article shall be construed to make available to any taxpayer any right to the benefits conferred by this article absent strict compliance with this article.

Legislative History

(Act 2024-303, §7.)