Division 674 - STANDARD EXEMPTION ON TAXABLE ENTERPRISE ZONE PROPERTY

  1. § 123-674-0001 - Purpose, Scope and General Process for Businesses Seeking Exemption
  2. § 123-674-0100 - Definitions
  3. § 123-674-0200 - General Employment Terminology and Issues
  4. § 123-674-0500 - EXTENDED TAX ABATEMENT - General Points
  5. § 123-674-0600 - Compensation & Wage Standards
  6. § 123-674-0700 - Written Agreement between Sponsor and Eligible Business Firm
  7. § 123-674-1000 - BUSINESS ELIGIBILITY - Special Business Distinctions
  8. § 123-674-1100 - Basic Eligibility of Firms and Operations
  9. § 123-674-1200 - Ineligible Activities
  10. § 123-674-1300 - Eligible Business Firm with Ineligible Activities
  11. § 123-674-1400 - Gross Receipts Test
  12. § 123-674-1500 - Repealed
  13. § 123-674-1600 - Call Centers and Like Operations
  14. § 123-674-1700 - Headquarter Facilities
  15. § 123-674-2000 - AUTHORIZATION PROCESS - Timely Submission
  16. § 123-674-2100 - Allowably Late Applications
  17. § 123-674-2300 - Initial Processing by Local Zone Manager
  18. § 123-674-2500 - Final Processing
  19. § 123-674-3000 - Being an Authorized Business Firm
  20. § 123-674-3100 - Limitations on Exemption Relative to Authorization
  21. § 123-674-3200 - Amending the Application/Authorization
  22. § 123-674-3500 - Additional, Concurrent Authorizations
  23. § 123-674-3700 - Renewal of Active Status and Inactive Authorization
  24. § 123-674-4000 - Computation of Average Employment
  25. § 123-674-4100 - Employment Requirement to Qualify Initially
  26. § 123-674-4200 - Diminishing Employment Well beyond the Zone
  27. § 123-674-4300 - Local Waiver of Employment Increase inside Zone
  28. § 123-674-4600 - Maintaining Sufficient Employment
  29. § 123-674-4800 - Sale or Leasing of Exempt Property
  30. § 123-674-5000 - QUALIFIED PROPERTY- Critical Terms
  31. § 123-674-5050 - Property at Time of Zone Designation or Amendment
  32. § 123-674-5100 - Eligible Utilization
  33. § 123-674-5200 - Mechanical, Personal and Unqualified Property
  34. § 123-674-5300 - Buildings, Structures and Other Real Property
  35. § 123-674-5400 - Property Already Entered on Rolls
  36. § 123-674-5500 - Obligations for All Leases, Lessors and Lessees
  37. § 123-674-5900 - Property at Time of Zone Termination
  38. § 123-674-6000 - FILING & COMPLIANCE - Exemption for Property Not Yet In Service
  39. § 123-674-6100 - Mandatory First-year Claim with Property Schedule
  40. § 123-674-6200 - Filing Latter-year Claims
  41. § 123-674-6300 - Disqualification of Particular Property
  42. § 123-674-6400 - General Firm Disqualification
  43. § 123-674-6600 - Applicability of Payback Provisions
  44. § 123-674-6610 - Payment of Tax Savings
  45. § 123-674-6620 - Distribution of Payment among Cosponsors
  46. § 123-674-6630 - Utilization of Payments
  47. § 123-674-6880 - Deferral during Recession
  48. § 123-674-6885 - Additional Conditions with Deferral
  49. § 123-674-7200 - Special Terminology
  50. § 123-674-7210 - Declarations and Responsibilities
  51. § 123-674-7220 - Effect of Event of Noncompliance
  52. § 123-674-7230 - Materiality
  53. § 123-674-7240 - Cure
  54. § 123-674-7250 - Interpretation
  55. § 123-674-7700 - First-Source Coverage
  56. § 123-674-7710 - First-Source Procedures
  57. § 123-674-7720 - Handling Exemption Claims
  58. § 123-674-7730 - Allowing Late Execution of First-Source Agreement
  59. § 123-674-8000 - [Repealed]
  60. § 123-674-8100 - [Repealed]
  61. § 123-674-8200 - [Repealed]
  62. § 123-674-8300 - [Repealed]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.