Section 162-N:3 Eligibility Requirements for Business Tax Credits.
No economic revitalization zone tax credits shall be allowed to any taxpayer unless the taxpayer's project receives written certification from the commissioner of resources and economic development that it will expand the commercial or industrial base in a designated economic revitalization zone and will create new jobs in the state.
Source. 2003, 301:2, eff. July 1, 2003. 2007, 263:120, eff. July 1, 2007; 263:123, I, eff. July 1, 2011.