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64:41:01             Interpretive rules -- Railroads.

          Declaratory Ruling: Tax incentive credit for replacement and repair of existing railroad tracks may be credited against future taxes if credit exceeds one-third of the current year's taxes. Subsequent years' credits may be added together as long as the total credits do not exceed one-third of the taxes for each year. Unused credits can only be carried forward for two years. Secretary of Revenue Declaratory Ruling No. 76-1.

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