As used in this part: (1) "Tax credit" means a nonrefundable tax credit listed on a tax return. (2) "Tax return" means: (a) a corporate return as defined in Section 59-7-101 filed in accordance with this chapter; or (b) a tax return filed in accordance with Chapter 8, Gross Receipts Tax on Certain Corporations Not Required to Pay Corporate Franchise or Income Tax Act.
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