Part 260 - Life Sciences Research and Development Tax Credit Program
- Section 260.1 - Purpose and general description
- Section 260.2 - Definitions
- Section 260.3 - Eligibility criteria
- Section 260.4 - Application process
- Section 260.5 - Application review
- Section 260.6 - Calculation of the tax credit
- Section 260.7 - Maximum amount of credits
- Section 260.8 - Allocation of the credit
- Section 260.9 - Refundability of credits
- Section 260.10 - Record retention
- Section 260.11 - Appeal process
- Section 260.12 - Information sharing