FISHER, J.
CNB Bancshares, Inc. (CNB) appeals a final determination of the Department of State Revenue (Department) denying it a tax credit for interest received on qualified loans, see IND.CODE ANN. §§ 6-3.1-7-1 to -6 (West 1989 & Supp.1998), made to businesses located within a statutorily designated enterprise zone. See IND.CODE ANN. §§ 4-4-6.1-1 to -8 (West 1991 & Supp.1998).
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