Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program
- Section 54.01 - Scope, Purpose and Applicability
- Section 54.02 - Definitions
- Section 54.03 - Amount of Credit Authorized
- Section 54.04 - Eligible Projects
- Section 54.05 - Eligible Recipients
- Section 54.06 - Allotment of Credit Among Partners, etc.
- Section 54.07 - Transferability of Credit
- Section 54.08 - Prerequisites to Claiming Credit
- Section 54.09 - Placed in Service Requirement; Time for Claiming Credit
- Section 54.10 - Carryforward of Credit
- Section 54.11 - Limitations on Credit; Ordering of Credit
- Section 54.12 - Recapture
- Section 54.13 - Reporting and Recordkeeping Requirements
- Section 54.14 - Application Process and Administrative Fees
- Section 54.15 - Reference to Federal Credit Rules
- Section 54.16 - Authorization of Department to Take Further Actions