§431:7-209  High technology businessinvestment tax credit.  (a)  The high technology business investment taxcredit provided under section 235-110.9 shall be operative for this chapter onJuly 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 effectivedate of this Act".

  The 2009 amendment applies to investments made, renovationcosts incurred, or eligible depreciable tangible property placed in service onor after May 1, 2009.  L 2009, c 178, §10.