2010 New Hampshire Statutes
TITLE XII PUBLIC SAFETY AND WELFARE
CHAPTER 162-N ECONOMIC REVITALIZATION ZONE TAX CREDITS
Section 162-N:5 Limit on Total Economic Revitalization Zone Credits.

[RSA 162-N:5 repealed by 2007, 263:123, I, effective July 1, 2015.] 162-N:5 Limit on Total Economic Revitalization Zone Credits. –
    The aggregate of tax credits issued by the commissioner of resources and economic development to all taxpayers claiming the credit shall not exceed $825,000 for any calendar year. Amounts carried forward pursuant to RSA 162-N:7 shall not be counted against this limit in any year in which they are applied. Notwithstanding RSA 162-N:6, the maximum credit which may be utilized by a taxpayer in any calendar year shall not exceed $40,000. In the case in which the aggregate credits requested during the calendar year exceed $825,000, each taxpayer shall receive a credit for the proportional share of the maximum aggregate credit amount.

Source. 2003, 301:2, eff. July 1, 2003. 2007, 263:120, eff. July 1, 2007; 263:123, I, eff. July 1, 2015. 2008, 58:1, eff. July 1, 2008. 2010, 311:4, eff. July 13, 2010.