§ 57-105-1. Income tax and insurance premium tax credits for taxpayers holding certain qualified equity investments; creation of public benefit corporations for financing arrangements regarding public property and facilities

As used in this section: “Adjusted purchase price” means the investment in the qualified community development entity for the qualified equity investment, substantially all of the proceeds of which are used to make qualified low-income community investments in Mississippi. For the purposes of calculating the amount of qualified low-income community investments held by a qualified […]