[RSA 162-N:1 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:1 Definitions. – In this chapter: I. " Economic revitalization zone " means a zone designated by the commissioner of business and economic affairs as an economic revitalization zone in accordance with the provisions of this chapter. II. " Full-time job " means […]
[RSA 162-N:2 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:2 Designation of Economic Revitalization Zone. – I. " Economic revitalization zone " means a zone with a single continuous boundary, designated in accordance with the rules adopted under RSA 162-N:8, and having at least one of the following characteristics: (a) Unused or […]
[RSA 162-N:2-a repealed by 2015, 265:7, effective January 1, 2028.] 162-N:2-a Reevaluation of Economic Revitalization Zone. – Each economic revitalization zone shall be evaluated every 5 years to determine if it meets the criteria required in RSA 162-N:2. If an economic revitalization zone fails to meet the criteria in RSA 162-N:2, its designation as […]
[RSA 162-N:3 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:3 Eligibility Requirements for Business Tax Credits. – No economic revitalization zone tax credits shall be allowed to any taxpayer unless the taxpayer’s project receives written certification in accordance with RSA 162-N:4, I from the commissioner of business and economic affairs that it […]
[RSA 162-N:4 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:4 Economic Revitalization Zone Tax Credit Agreement. – I. The commissioner of business and economic affairs shall certify each application for an economic revitalization zone tax credit with each taxpayer. II. The commissioner, upon satisfaction of the requirements in RSA 162-N:3, shall issue […]
[RSA 162-N:5 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:5 Limit on Total Economic Revitalization Zone Credits. – The aggregate of tax credits issued by the commissioner of economic and business affairs to all taxpayers claiming the credit shall not exceed $825,000 for any calendar year, except that any amount of the […]
[RSA 162-:6 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:6 Determination of Economic Revitalization Zone Tax Credits Eligible Amount. – For the purpose of determining the economic revitalization zone tax credit that the taxpayer is eligible to receive, the amount of the credit to be taken shall be the sum of the […]
[RSA 162-N:7 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:7 Application of Economic Revitalization Zone Tax Credit. – The economic revitalization zone tax credit shall be applied against the business profits tax under RSA 77-A, and any unused portion thereof may be applied against the business enterprise tax under RSA 77-E. Any […]
[RSA 162-N:8 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:8 Rules. – The commissioner of revenue administration shall adopt rules, under RSA 541-A, relative to documentation of the credits claimed under this chapter. The commissioner of business and economic affairs shall, in consultation with the executive director of the community development finance […]
[RSA 162-N:9 repealed by 2007, 263:123, I, effective January 1, 2028.] 162-N:9 Reports. – The commissioner of business and economic affairs shall file an annual report 60 days after the close of each fiscal year with the governor, the senate president, the speaker of the house of representatives, and the fiscal committee of the […]
