Chapter 49 - HISTORIC PRESERVATION TAX CREDIT
- Rule 261-49.1 - Purpose
- Rule 261-49.2 - Program transition and applicability
- Rule 261-49.3 - Definitions
- Rule 261-49.4 - Qualified rehabilitation expenditures
- Rule 261-49.5 - Historic preservation tax credit
- Rule 261-49.6 - Management of annual aggregate tax credit award limit
- Rule 261-49.7 - Applications
- Rule 261-49.8 - Small projects
- Rule 261-49.9 - Who may apply for the tax credit
- Rule 261-49.10 - Part 1 and Part 2 applications
- Rule 261-49.11 - Part 2B application
- Rule 261-49.12 - Agreement
- Rule 261-49.13 - Part 3 application-request for certification of completed work and verification of qualified rehabilitation expenditures
- Rule 261-49.14 - Fees
- Rule 261-49.15 - Compliance
- Rule 261-49.16 - Certificate issuance; claiming the tax credit
- Rule 261-49.17 - Appeals