Article 63 - ANGEL INVESTMENT TAX CREDIT ACT
- Section 77-6301 - Act, how cited
- Section 77-6301.01 - Legislative findings
- Section 77-6302 - Terms, defined
- Section 77-6303 - Qualified small business; certification; application; form; director; duties; qualification; eligibility for tax credits
- Section 77-6304 - Pass-through entity; certification as qualified fund; application; form; director; duties; qualification; eligibility for tax credits
- Section 77-6305 - Individual, trust, or pass-through entity; certification; application; form; director; duties; qualification; eligibility for tax credits
- Section 77-6306 - Tax credit; amount; director; allocation; limitation; reallocation; when; notice to director; tax credit certificates issued; holding period
- Section 77-6307 - Annual report; contents; failure to file; effect; final report; when required
- Section 77-6308 - Tax credit recaptured; when; director; powers and duties
- Section 77-6309 - Department of Economic Development; report; contents; confidentiality of certain information
- Section 77-6310 - Rules and regulations