R357-6-5. Available Tax Credits

Latest version.

  (1) An applicant may seek one of two types of tax credits, drawn from funds expressly set aside by the Legislature:

  (a) a refundable tax credit for generating state tax revenue; or

  (b) a non-refundable tax credit for investment in certain life sciences establishments.

  (2) Eligibility shall be determined by:

  (a) statutory requirements; and

  (b) the criteria listed in R357-6-4(2).

                    
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