[§241-4.4]  Capital infrastructure tax credit.  The capital infrastructure tax credit established by section 235-17.5 shall be operative for this chapter for taxable years beginning after December 31, 2013. [L 2014, c 200, §3]

 

Note

 

  Section applies to taxable years beginning after December 31, 2013.  L 2014, c 200, §6.