No economic revitalization zone tax credits shall be allowed to any taxpayer unless the taxpayer's project receives written certification in accordance with RSA 162-N:4, I from the commissioner of business and economic affairs that it has expanded the commercial or industrial base in a designated economic revitalization zone and created new jobs in the state.
RSA 162-N:3
2003, 301 : 2 . 2007, 263 : 120 , eff. July 1, 2007. 2015, 265 : 3 , eff. July 1, 2015. 2017, 156 : 14 , II, eff. July 1, 2017. 2020, 38 : 3 , eff. July 1, 2020.