OPINION
SWANN, Judge.
¶ 1 Microchip Technology Inc. ("Taxpayer") appeals from a summary judgment. The tax court ruled that Taxpayer's sewer systems and storm basins failed to qualify for the pollution-control income-tax credit, codified at A.R.S. § 43-1170. We hold that the tax court erred when it concluded that § 43-1170(B), which describes what property is "included" in the credit, limits the broader language of § 43-1170(A). We therefore...
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