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DIGEST OF INTRODUCED BILL
Treated ammonia tax credit. Provides that a taxpayer is entitled to a state tax credit equal to $9 per ton for the purchase of anhydrous ammonia treated with commercial additives that render the ammonia unusable to produce methamphetamine, significantly interfere with the use of the ammonia to produce methamphetamine, or make the theft of the ammonia more difficult. Requires the state chemist to publish a list of additives that qualify for the tax credit.