Chapter 48 - HISTORIC PRESERVATION AND CULTURAL AND ENTERTAINMENT DISTRICT TAX CREDITS
- Rule 223-48.1 - Purpose
- Rule 223-48.2 - Definitions
- Rule 223-48.3 - Eligible property
- Rule 223-48.4 - Qualified and nonqualified rehabilitation costs
- Rule 223-48.5 - Rehabilitation cost limits and amount of credit
- Rule 223-48.6 - Application and review process
- Rule 223-48.7 - Tax credit funds
- Rule 223-48.8 - Sequencing of applications for review
- Rule 223-48.9 - Reserved tax credits
- Rule 223-48.10 - Project commencement
- Rule 223-48.11 - Project completion and eligible property placed in service
- Rule 223-48.12 - Abandonment and recapture of tax credit reservation
- Rule 223-48.13 - Transfer of tax credit certificate
- Rule 223-48.14 - Redemption of tax credit certificate
- Rule 223-48.15 - Tax credits in excess of tax liability
- Rule 223-48.16 - Application processing fees
- Rule 223-48.17 - Appeals
- Rule 223-48.18 - Reserved
- Rule 223-48.19 - Reserved
- Rule 223-48.20 - Reserved
- Rule 223-48.21 - Purpose
- Rule 223-48.22 - Definitions
- Rule 223-48.23 - Amount of the tax credit
- Rule 223-48.24 - Management of annual aggregate tax credit award limit
- Rule 223-48.25 - Application and agreement process, generally
- Rule 223-48.26 - Small projects
- Rule 223-48.27 - Who may apply for the tax credit
- Rule 223-48.28 - Part 1 application-evaluation of significance
- Rule 223-48.29 - Preapplication meeting
- Rule 223-48.30 - Part 2 application-description of rehabilitation
- Rule 223-48.31 - Registration application
- Rule 223-48.32 - Agreement
- Rule 223-48.33 - Part 3 application-request for certification of completed work and verification of qualified rehabilitation expenditures
- Rule 223-48.34 - Fees
- Rule 223-48.35 - Compliance
- Rule 223-48.36 - Certificate issuance; claiming the tax credit
- Rule 223-48.37 - Appeals