TITLE 15. TAXATION

CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES

Part 1. Small Business Investment Companies -- Tax Exemptions

Definition

15-33-103. Definition. For the purposes of this part, "small business investment company" or "SBIC" means a small business investment company as defined in section 103 of the federal Small Business Investment Act of 1958, as amended.

History: En. Sec. 3, Ch. 571, L. 1981.