11-41-103 - Prohibition on a county or municipality making a sales and use tax incentive payment or entering into an agreement to make a sales and use tax incentive payment.
11-41-103. Prohibition on a county or municipality making a sales and use taxincentive payment or entering into an agreement to make a sales and use tax incentivepayment.
A county or municipality may not:
(1) make a sales and use tax incentive payment under an agreement entered into on orafter July 1, 2004; or
(2) enter into an agreement on or after July 1, 2004 to make a sales and use tax incentivepayment.
Enacted by Chapter 283, 2004 General Session