2012 New Hampshire Revised Statutes
Title XII - PUBLIC SAFETY AND WELFARE
Chapter 162-N - ECONOMIC REVITALIZATION ZONE TAX CREDITS
Section 162-N:4 - Economic Revitalization Zone Tax Credit Agreement.

[RSA 162-N:4 repealed by 2007, 263:123, I, effective July 1, 2015.]     162-N:4 Economic Revitalization Zone Tax Credit Agreement. –
    I. The commissioner of resources and economic development shall enter into a written economic revitalization zone tax credit agreement with each taxpayer; such agreement to be certified by the commissioner of resources and economic development under this section. The agreement shall contain such provisions as the commissioner of resources and economic development determines to be in the public interest, which shall include, but not be limited to:
       (a) Quality and quantity of jobs to be created.
       (b) Duration of the taxpayer's commitments with respect to the economic revitalization zone.
       (c) The amount of the taxpayer's investment in the project.
       (d) A precise definition of the location of the facility eligible for the credit.
       (e) The maximum amount of the economic revitalization zone tax credit that will be allowed to the business under this agreement for jobs created and for construction or reconstruction expenses.
    II. A certified copy of each agreement signed by the commissioner of resources and economic development and the taxpayer and a certified copy of each determination of the final amount of the credit awarded under the agreement shall be provided to the commissioner of revenue administration and the taxpayer claiming the credit no later than March 10 of each year.

Source. 2003, 301:2, eff. July 1, 2003. 2007, 263:120, eff. July 1, 2007; 263:123, I, eff. July 1, 2015. 2010, 311:3, eff. July 13, 2010.