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KRS 141.041
This credit is allowed against the tax imposed on any corporation subject to taxation under KRS 141.040 and 141.0401. Corporations which convert boilers from other fuels to Kentucky coal or which substitute Kentucky coal for other fuels in a boiler capable of burning coal and other fuels to produce energy for specific purposes are entitled to the credit. The credit may not be carried forward or back.
Use Schedule CC
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