TITLE 44
Taxation

CHAPTER 44-33.6
Historic Preservation Tax Credits 2013

SECTION 44-33.6-10


§ 44-33.6-10. Historic preservation tax credit trust fund.

All processing fees collected pursuant to this chapter after July 1, 2013, 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 the state for any credits certified by the division of taxation.

History of Section.
(P.L. 2013, ch. 144, art. 22, § 2.)