Sec. 171.806. CARRYFORWARD. (a) If a taxable entity is awarded a credit that exceeds the limitation under Section 171.805 (a), the entity may carry the unused credit forward for not more than five consecutive reports. (b) A carryforward is considered the remaining portion of a credit awarded to a taxable entity that cannot be claimed on a report because of the limitation under Section 171.805 (a).
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