Chapter 48 - HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS

  1. Rule 223-48.1 - Purpose
  2. Rule 223-48.2 - Definitions
  3. Rule 223-48.3 - Eligible property
  4. Rule 223-48.4 - Qualified and nonqualified rehabilitation costs
  5. Rule 223-48.5 - Rehabilitation cost limits and amount of credit
  6. Rule 223-48.6 - Application and review process
  7. Rule 223-48.7 - Tax credit funds
  8. Rule 223-48.8 - Sequencing of applications for review
  9. Rule 223-48.9 - Reserved tax credits
  10. Rule 223-48.10 - Project commencement
  11. Rule 223-48.11 - Project completion and eligible property placed in service
  12. Rule 223-48.12 - Abandonment and recapture of tax credit reservation
  13. Rule 223-48.13 - Transfer of tax credit certificate
  14. Rule 223-48.14 - Redemption of tax credit certificate
  15. Rule 223-48.15 - Tax credits in excess of tax liability
  16. Rule 223-48.16 - Application processing fees
  17. Rule 223-48.17 - Appeals
  18. Rule 223-48.18 - Reserved
  19. Rule 223-48.19 - Reserved
  20. Rule 223-48.20 - Reserved
  21. Rule 223-48.21 - Purpose
  22. Rule 223-48.22 - Definitions
  23. Rule 223-48.23 - Amount of the tax credit
  24. Rule 223-48.24 - Management of annual aggregate tax credit award limit
  25. Rule 223-48.25 - Application and agreement process, generally
  26. Rule 223-48.26 - Small projects
  27. Rule 223-48.27 - Who may apply for the tax credit
  28. Rule 223-48.28 - Part 1 application-evaluation of significance
  29. Rule 223-48.29 - Preapplication meeting
  30. Rule 223-48.30 - Part 2 application-description of rehabilitation
  31. Rule 223-48.31 - Registration application
  32. Rule 223-48.32 - Agreement
  33. Rule 223-48.33 - Part 3 application-request for certification of completed work and verification of qualified rehabilitation expenditures
  34. Rule 223-48.34 - Fees
  35. Rule 223-48.35 - Compliance
  36. Rule 223-48.36 - Certificate issuance; claiming the tax credit
  37. Rule 223-48.37 - Appeals

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