Article 3J Tax Credits Guidelines Associated Files article3j.pdfPDF • 219.77 KBDownload Details This document sets out guidelines for the tax credits in Article 3J of Chapter 105 of the General Statutes. The document applies to tax years beginning on or after January 1, 2007. This resource is related to:Corporate Income TaxFranchise TaxInsurance Premium TaxIndividual Income TaxPartnershipsEstates and Trusts (Fiduciary)Administrative Rules