High Migration Rural County [Tax] Law and Legal Definition

According to 26 USCS § 45D [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes And Surtaxes; Subchapter A. Determination Of Tax Liability; Part IV. Credits Against Tax; Subpart D. Business Related Credits], the term "high migration rural county" means any county which, during the 20-year period ending with the year in which the most recent census was conducted, has a net out-migration of inhabitants from the county of at least 10 percent of the population of the county at the beginning of such period.