§11-13M-6. Proration of credit among partners, members of limited
liability companies, or shareholders in small business corporations.
The amount of credit allowed under this article for the
taxable year to a partnership or limited liability company
classified as a partnership for the taxable year, or to an electing
small business corporation, that remains after application the
credit against the tax imposed by article twenty-three of this
chapter as provided in subsection (a), section five of this article
shall be allocated to the individual partners, members or
shareholders, as the case may be, in proportion to their ownership
interest in the partnership, limited liability company or electing
small business corporation. The amount of credit allocated to the
individual partners, members or shareholders, as the case may be,
may be applied against the taxes imposed by articles twenty-one and
twenty-four of this chapter in accordance with the rule set forth
in subsection (b), section five of this article.