TITLE 44
Taxation

CHAPTER 44-33.6
Historic Preservation Tax Credits 2013

SECTION 44-33.6-6


§ 44-33.6-6. Election – Limitations.

Taxpayers who elect and qualify to claim tax credits for the substantial rehabilitation of a certified historic structure pursuant to this chapter are ineligible for any tax credits that may also be available to the taxpayer for the substantial rehabilitation of that particular certified historic structure under the provisions of chapters 33.1 of this title, 64.7 of title 42, and/or 31 of this title. Neither taxpayers nor assignees may apply any tax credits issued in accordance with this section until fiscal year 2014.

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