223.48.1 Purpose. |
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223.48.2 Definitions. |
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223.48.3 Eligible property. |
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223.48.4 Qualified and nonqualified rehabilitation costs. |
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223.48.5 Rehabilitation cost limits and amount of credit. |
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223.48.6 Application and review process. |
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223.48.7 Tax credit funds. |
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223.48.8 Sequencing of applications for review. |
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223.48.9 Reserved tax credits. |
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223.48.10 Project commencement. |
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223.48.11 Project completion and eligible property placed in service. |
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223.48.12 Abandonment and recapture of tax credit reservation. |
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223.48.13 Transfer of tax credit certificate. |
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223.48.14 Redemption of tax credit certificate. |
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223.48.15 Tax credits in excess of tax liability. |
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223.48.16 Application processing fees. |
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223.48.17 Appeals. |
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223.48.18 Reserved |
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223.48.19 Reserved |
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223.48.20 Reserved |
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223.48.21 Purpose. |
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223.48.22 Definitions. |
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223.48.23 Amount of the tax credit. |
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223.48.24 Management of annual aggregate tax credit award limit. |
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223.48.25 Application and agreement process, generally. |
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223.48.26 Small projects. |
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223.48.27 Who may apply for the tax credit. |
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223.48.28 Part 1 application—evaluation of significance. |
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223.48.29 Preapplication meeting. |
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223.48.30 Part 2 application—description of rehabilitation. |
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223.48.31 Registration application. |
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223.48.32 Agreement. |
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223.48.33 Part 3 application—request for certification of completed work and verification of qualified rehabilitation expenditures. |
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223.48.34 Fees. |
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223.48.35 Compliance. |
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223.48.36 Certificate issuance; claiming the tax credit. |
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223.48.37 Appeals. |
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