Standards for approval; application, rehabilitation plan; review; certification; tax credit certification; fees; report to Legislature.
Tax credits calculated, claimed, reserved, granted; transfer or assignment of tax credits.
Recapture of credits; assessment.
Rules and regulations; timing of applications and credits.
Article 2 Tax Credit For Historic Structures.
Procedures for rehabilitation of qualified structures; tax credits; review; audit; fees; report to Legislature.
Limitations on tax credits; Historic Income Tax Credit Account; transfer or assignment of tax credits.
Recapture of tax credits; assessment.
Availability of tax credits after December 31, 2022.
Rulemaking authority; acceptance of applications.
Historic Tax Credit Evaluating Committee.