A business entity shall be eligible for a certificate for neighborhood revitalization State tax credits if it agrees to provide funding for a qualified project that has been approved in accordance with sections 4 and 5 of P.L. 2001, c. 415 (52:27D-493 and 494) and complies with the provisions of N.J.A.C. 5:47-6.
N.J. Admin. Code § 5:47-2.1