§ 57-13-45. Short title

This section and Section 57-13-47 shall be known as the “Tax Expenditure Annual Report Act.”

§ 57-13-47. Preparation of reports

For the purposes of this section the term “tax expenditure provision” means any statutory provision or state agency regulation which exempts, in whole or in part, any specific class or classes of persons, income, goods, services or property from the impact of established state taxes, including, but not limited to, those provisions known as tax […]