INVESTMENTS OF CERTIFIED CAPITAL - CERTIFIED CAPITAL COMPANIES TAX CREDIT
- Section 135.500 - Title of law - definitions
- Section 135.503 - Amount of credit, how calculated, reduction - insurance companies not required to pay retaliatory tax, when - carry forward - limitation on amounts of certified capital, allocation of certified capital - notification of limitation
- Section 135.505 - Funding period
- Section 135.508 - Certification of profit or not-for-profit entities - limitation on insurance companies, management or direction of certified capital company - seventy-five days to issue or refuse certification - responsibility for administration of tax credits - rulemaking authority
- Section 135.516 - Schedule of qualified investments - qualified distributions, when, requirements - qualified investment cost limit - company documents as closed records, when - company report to department of economic development
- Section 135.517 - Qualified investments, requirements
- Section 135.520 - Annual review by division of finance, report of findings - decertification, grounds, notice of noncompliance - notice of decertification, decertification
- Section 135.523 - Certification revocation, application misrepresentations
- Section 135.526 - Registration of investments
- Section 135.529 - Sale or transfer of credit - rulemaking authority - administrative review