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.)