63-3622BB — RESEARCH AND DEVELOPMENT AT THE INEEL

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3622BB.  RESEARCH AND DEVELOPMENT AT THE INEEL. There is exempted from
the taxes imposed by this chapter, the sale or use of that property primarily
or directly used or consumed in connection with research, development,
experimental and testing activities, when exclusively financed by the United
States in connection with the Idaho national engineering and environmental
laboratory and any successor thereto.