Article 3B Business & Energy Tax Credits Associated Files 3bcredits0708_withsupp.pdfPDF • 212.52 KBDownload Details This document provides guidance on Article 3B business and energy tax credits. The credits allowed under this article can be taken against franchise or income tax, but not against insurance gross premium tax unless otherwise noted. This resource is related to:Corporate Income TaxFranchise TaxAdministrative Rules