Article 11 - NEW MARKETS JOB GROWTH INVESTMENT ACT
- Section 77-1101 - Act, how cited
- Section 77-1101.01 - Act; purposes
- Section 77-1102 - Definitions, where found
- Section 77-1103 - Applicable percentage, defined
- Section 77-1104 - Credit allowance date, defined
- Section 77-1105 - Letter ruling, defined
- Section 77-1106 - Long-term debt security, defined
- Section 77-1107 - Purchase price, defined
- Section 77-1108 - Qualified active low-income community business, defined
- Section 77-1109 - Qualified community development entity, defined
- Section 77-1110 - Qualified equity investment, defined
- Section 77-1111 - Qualified low-income community investment, defined
- Section 77-1112 - Tax credit, defined
- Section 77-1112.01 - 2021 allocation, defined
- Section 77-1112.02 - 2021 federal notice, defined
- Section 77-1113 - Vested tax credit; utilization
- Section 77-1114 - Tax credit; not refundable or transferable; allocation; carry forward
- Section 77-1115 - Tax Commissioner; limit tax credit utilization
- Section 77-1116 - Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when
- Section 77-1117 - Recapture of tax credit
- Section 77-1118 - Recapture of tax credit; notice of noncompliance; cure period
- Section 77-1119 - Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect
- Section 77-1120 - Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature