C.M.R. 19, 100, ch. 100 - PINE TREE DEVELOPMENT ZONE PROGRAM

  1. § 100-100-1 - Definitions
  2. § 100-100-2 - Certification of Qualified PTDZ Businesses
  3. § 100-100-3 - Pine Tree Development Zone Tax Benefits; tier classifications; application of Anti-Shifting Provisions
  4. § 100-100-4 - Annual Reporting Requirements
  5. § 100-100-5 - Termination

Summary: The Pine Tree Development Zone Program is established by the Legislature in PL 2003 Chapter 688, Part D, and amended by PL 2005 Chapters 351 and 451, PL 2009 Chapter 1024, PL 2018 Chapter 440, and PL 2019 Chapter 659. The Department of Economic and Community Development administers the program. This rule establishes criteria to determine eligibility for the Pine Tree Development Zone program, the process used by businesses to apply for certification as a Pine Tree Development Zone business and requirements that must be met to claim benefits available to a certified business.

Notes

C.M.R. 19, 100, ch. 100
EFFECTIVE DATE:
February 4, 2004 - filing 2004-43
AMENDED:
November 19, 2005 - filing 2005-470
February 10, 2010 - filing 2010-26
June 17, 2019 - filing 2019-097
January 13, 2020 - filing 2020-008
10/4/2021- filing 2021- 195

STATUTORY AUTHORITY: 30-A M.R.S. §5250-J and § 5250-M

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