CHAPTER 162-N ECONOMIC REVITALIZATION ZONE TAX CREDITS
Section 162-N:3
[RSA 162-N:3 repealed by 2007, 263:123, I, effective January 1, 2028.]
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 in accordance with RSA 162-N:4, I from the commissioner of business and economic affairs that it has expanded the commercial or industrial base in a designated economic revitalization zone and created new jobs in the state.
Source. 2003, 301:2. 2007, 263:120, eff. July 1, 2007. 2015, 265:3, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:3, eff. July 1, 2020.