Article 2 - TAX CREDIT FOR HISTORIC STRUCTURES
- Section 40-9F-30 - Applicability
- Section 40-9F-31 - Definitions
- Section 40-9F-32 - Procedures for rehabilitation of qualified structures; tax credits; review; audit; fees; report to Legislature
- Section 40-9F-33 - Limitations on tax credits; Historic Income Tax Credit Account; transfer or assignment of tax credits
- Section 40-9F-34 - Recapture of tax credits; assessment
- Section 40-9F-35 - Appeals
- Section 40-9F-36 - Availability of tax credits after December 31, 2022
- Section 40-9F-37 - Rulemaking authority; acceptance of applications
- Section 40-9F-38 - Historic Tax Credit Evaluating Committee