N.H. Rev. Stat. § 162-N:8

Current through Chapter 8 of the 2024 Legislative Session
Section 162-N:8 - [Repealed effective 1/1/2028] Rules

The commissioner of revenue administration shall adopt rules, under RSA 541-A, relative to documentation of the credits claimed under this chapter. The commissioner of business and economic affairs shall, in consultation with the executive director of the community development finance authority, adopt rules, under RSA 541-A, relative to the administration and implementation of this chapter. The rules adopted by the commissioner of business and economic affairs shall include provisions relative to:

I. Establishment and certification of economic revitalization zones.
II. Criteria for and approval of projects in economic revitalization zones, including jobs per dollar thresholds.
III. Fees which the commissioner of business and economic affairs may charge to each applicant to cover the reasonable costs of the state's administration of the applicant's participation in the economic revitalization zone tax credit program.
IV. Criteria for evaluation of the effectiveness of the tax credit program and whether existing economic revitalization zones continue to meet the criteria of RSA 162-N:2.

RSA 162-N:8

Amended by 2020 , 38: 6, eff. 6/30/2020.
Amended by 2017 , 156: 14, eff. 7/1/2017.
Amended by 2015 , 265: 6, eff. 7/1/2015.
Repeal date amended by 2014 , 139: 1, eff. 8/15/2014 but later changed to 1/1/2028.

2003, 301 : 2 . 2007, 263 : 120 , eff. July 1, 2007. 2015, 265 : 6 , eff. July 1, 2015. 2017, 156 : 14 , II, eff. July 1, 2017.