B&O tax credit for property tax on aluminum smelter

Available to:

An aluminum smelter who manufactures aluminum in this state.

Qualifying activity:

B&O tax credit for property tax paid by an aluminum smelter.

Reporting/documentation:

• No application
• A person must pay the tax and may then take a credit equal to the property tax paid.
• Annual Tax Performance Report must be filed by May 31st of the following year.
• Electronic filing of all documents required.

For questions about the credit, call Taxpayer Account Administration at (360) 705-6214.