§431:7-209 High technology business investment tax credit. (a) The high technology business investment tax credit provided under section 235-110.9 shall be operative for this chapter on July 1, 1999.
(b) For investments made on or after May 1, 2009, this section shall be subject to section 235-109.5. [L 1999, c 178, §27; am L 2009, c 178, §7]
Revision Note
"July 1, 1999" substituted for "the effective date of this Act".
The 2009 amendment applies to investments made, renovation costs incurred, or eligible depreciable tangible property placed in service on or after May 1, 2009. L 2009, c 178, §10.
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