An aluminum smelter who manufactures aluminum in this state.
B&O tax credit for property tax paid by an aluminum smelter.
- 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.