TITLE 44
Taxation
CHAPTER 44-33.2
Historic Structures Tax Credit
SECTION 44-33.2-4.1
§ 44-33.2-4.1 Historic preservation tax
credit trust fund.
All processing fees collected pursuant to this chapter after June 30, 2008
shall be deposited in a historic preservation tax credit restricted receipt
account within the historic preservation tax credit trust fund, which shall be
used, to the extent resources are available, to refund or reimburse historic
tax credit processing fees paid by developers as certified by the division of
taxation.
History of Section.
(P.L. 2008, ch. 6, § 2; P.L. 2008, ch. 7, § 2; P.L. 2008, ch. 100,
art. 30, § 2; P.L. 2012, ch. 241, art. 13, § 1.)