TITLE XII
PUBLIC SAFETY AND WELFARE

CHAPTER 162-N
ECONOMIC REVITALIZATION ZONE TAX CREDITS

Section 162-N:4


[RSA 162-N:4 repealed by 2007, 263:123, I, effective January 1, 2028.]
    162-N:4 Economic Revitalization Zone Tax Credit Agreement. –
I. The commissioner of business and economic affairs shall certify each application for an economic revitalization zone tax credit with each taxpayer.
II. The commissioner, upon satisfaction of the requirements in RSA 162-N:3, shall issue a letter of certification containing such provisions as the commissioner of business and economic affairs determines to be in the public interest, which shall include, but not be limited to:
(a) Quality and quantity of full-time jobs created.
(b) Duration of the taxpayer's commitments with respect to the economic revitalization zone.
(c) The amount of the taxpayer's investment in the project.
(d) A precise definition of the location of the facility eligible for the credit.
III. The letter of certification shall contain a determination of the final amount of the credit awarded and shall be provided to the commissioner of revenue administration and the taxpayer claiming the credit no later than March 31 of each year.

Source. 2003, 301:2. 2007, 263:120. 2010, 311:3, eff. July 13, 2010. 2015, 265:4, eff. July 1, 2015. 2017, 156:14, II, eff. July 1, 2017. 2020, 38:4, eff. July 1, 2020.