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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

The capital credit is used only after all other deductions, losses or credits permitted under Titles 40 and 41 of the Code of Alabama 1975. The business must obtain a direct-pay sales and use tax permit from the State of Arkansas. This credit cannot be carried forward or back, and cannot be used to generate a refund to the taxpayer.

Income 75
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Construction Equipments

The Constructor

Sometimes a bulldozer is used to push another piece of earthmoving equipment known as a "scraper" The towed Fresno Scraper, invented in 1883 by James Porteous, was the first design to enable this to be done economically, removing the soil from the cut and depositing it elsewhere on shallow ground (fill).

Equipment 107