Subchapter II - TAX INCENTIVES FOR BUSINESS DEVELOPMENT
- Section 238.30 - Definitions
- Section 238.301 - Certification for tax benefits
- Section 238.302 - Eligible activities
- Section 238.303 - Limits on tax benefits and claiming tax benefits
- Section 238.304 - Eligible activities in economically distressed areas and benefiting members of targeted groups
- Section 238.3045 - Transferability of tax benefits
- Section 238.305 - Revocation of certification
- Section 238.306 - Responsibilities of the corporation
- Section 238.308 - Business development tax credit
- Section 238.31 - Designation of development zone
- Section 238.315 - Invitation to nominate area
- Section 238.32 - Application by local governing bodies
- Section 238.325 - Evaluation by corporation
- Section 238.335 - Boundaries and size of development zones
- Section 238.34 - Change in boundary and size of development zones
- Section 238.345 - Duration, renewal and expiration
- Section 238.35 - Additional duties of the corporation
- Section 238.363 - Duties of local governing bodies
- Section 238.365 - Certification for tax benefits
- Section 238.368 - Limits on tax benefit to certified person
- Section 238.37 - Revocation of certification
- Section 238.38 - Certification prohibited in certain cases
- Section 238.385 - Rules on eligibility for tax benefits
- Section 238.395 - Development opportunity zones
- Section 238.396 - Electronics and information technology manufacturing zone
- Section 238.397 - Enterprise development zone program
- Section 238.398 - Agricultural development zone
- Section 238.399 - Enterprise zone
- Section 238.40 - Data centers