63M-1-412 - Business entities qualifying for tax incentives.

63M-1-412. Business entities qualifying for tax incentives.
The tax incentives described in this part are available only to a business entity for whichat least 51% of the employees employed at facilities of the business entity located in theenterprise zone are individuals who, at the time of employment, reside in the county in which theenterprise zone is located.

Renumbered and Amended by Chapter 382, 2008 General Session