§ 105‑129.6. (See notefor repeal) Fees and reports.
(a) Repealed by SessionLaws 2001‑476, s. 8(a), effective November 29, 2001.
(a1) Fee. When filing areturn for a taxable year in which the taxpayer engaged in activity for whichthe taxpayer is eligible for a credit under this Article, the taxpayer must paythe Department of Revenue a fee of five hundred dollars ($500.00) for eachcredit the taxpayer claims or intends to claim with respect to a location thatis in an enterprise tier three, four, or five area, subject to a maximum fee ofone thousand five hundred dollars ($1,500) per taxpayer per taxable year. Thisfee does not apply to any credit the taxpayer claims or intends to claim withrespect to a location that is in a development zone or agrarian growth zone. Ifthe taxpayer claims or intends to claim a credit that relates to locations inmore than one enterprise tier area, the fee is based on the highest‑numberedenterprise tier area.
The fee is due at the time thereturn is due for the taxable year in which the taxpayer engaged in theactivity for which the taxpayer is eligible for a credit. No credit is allowedunder this Article for a taxable year until all outstanding fees have beenpaid.
The Secretary of Revenue shallretain three‑fourths of the proceeds of the fee imposed in this sectionfor the costs of administering and auditing the credits allowed in thisArticle. The Secretary of Revenue shall credit the remaining proceeds of thefee imposed in this section to the Department of Commerce for the costs ofadministering this Article. The proceeds of the fee are receipts of theDepartment to which they are credited.
(b) Reports. TheDepartment of Revenue shall publish by May 1 of each year the followinginformation itemized by credit and by taxpayer for the 12‑month periodending the preceding December 31:
(1) The number ofcredits taken for each credit allowed in this Article.
(2) The number andenterprise tier area of new jobs with respect to which credits were generatedand to which credits were taken.
(3) The cost andenterprise tier area of machinery and equipment with respect to which creditswere generated and to which credits were taken.
(4) The number of newjobs created by businesses located in development zones, and the percentage ofjobs at those locations that were filled by residents of the zones.
(5) The amount andenterprise tier area of worker training expenditures with respect to whichcredits were generated and to which credits were taken.
(6) The amount andenterprise tier area of new research and development expenditures with respectto which credits were generated and to which credits were taken.
(7) The cost andenterprise tier area of real property investment with respect to which creditswere generated and to which credits were taken. (1996, 2nd Ex. Sess., c. 13,s. 3.3; 1997‑277, s. 1; 1998‑55, s. 1; 1999‑360, ss. 1, 2;2000‑56, s. 1(a); 2001‑476, s. 8(a); 2001‑487, s. 123; 2004‑170,s. 12; 2004‑203, s. 40; 2005‑429, s. 2.2; 2006‑66, s.24.16(c).)
§ 105‑129.6. (See notefor repeal) Fees and reports.
(a) Repealed by SessionLaws 2001‑476, s. 8(a), effective November 29, 2001.
(a1) Fee. When filing areturn for a taxable year in which the taxpayer engaged in activity for whichthe taxpayer is eligible for a credit under this Article, the taxpayer must paythe Department of Revenue a fee of five hundred dollars ($500.00) for eachcredit the taxpayer claims or intends to claim with respect to a location thatis in an enterprise tier three, four, or five area, subject to a maximum fee ofone thousand five hundred dollars ($1,500) per taxpayer per taxable year. Thisfee does not apply to any credit the taxpayer claims or intends to claim withrespect to a location that is in a development zone or agrarian growth zone. Ifthe taxpayer claims or intends to claim a credit that relates to locations inmore than one enterprise tier area, the fee is based on the highest‑numberedenterprise tier area.
The fee is due at the time thereturn is due for the taxable year in which the taxpayer engaged in theactivity for which the taxpayer is eligible for a credit. No credit is allowedunder this Article for a taxable year until all outstanding fees have beenpaid.
The Secretary of Revenue shallretain three‑fourths of the proceeds of the fee imposed in this sectionfor the costs of administering and auditing the credits allowed in thisArticle. The Secretary of Revenue shall credit the remaining proceeds of thefee imposed in this section to the Department of Commerce for the costs ofadministering this Article. The proceeds of the fee are receipts of theDepartment to which they are credited.
(b) Reports. TheDepartment of Revenue shall publish by May 1 of each year the followinginformation itemized by credit and by taxpayer for the 12‑month periodending the preceding December 31:
(1) The number ofcredits taken for each credit allowed in this Article.
(2) The number andenterprise tier area of new jobs with respect to which credits were generatedand to which credits were taken.
(3) The cost andenterprise tier area of machinery and equipment with respect to which creditswere generated and to which credits were taken.
(4) The number of newjobs created by businesses located in development zones, and the percentage ofjobs at those locations that were filled by residents of the zones.
(5) The amount andenterprise tier area of worker training expenditures with respect to whichcredits were generated and to which credits were taken.
(6) The amount andenterprise tier area of new research and development expenditures with respectto which credits were generated and to which credits were taken.
(7) The cost andenterprise tier area of real property investment with respect to which creditswere generated and to which credits were taken. (1996, 2nd Ex. Sess., c. 13,s. 3.3; 1997‑277, s. 1; 1998‑55, s. 1; 1999‑360, ss. 1, 2;2000‑56, s. 1(a); 2001‑476, s. 8(a); 2001‑487, s. 123; 2004‑170,s. 12; 2004‑203, s. 40; 2005‑429, s. 2.2; 2006‑66, s.24.16(c).)
§ 105‑129.6. (See notefor repeal) Fees and reports.
(a) Repealed by SessionLaws 2001‑476, s. 8(a), effective November 29, 2001.
(a1) Fee. When filing areturn for a taxable year in which the taxpayer engaged in activity for whichthe taxpayer is eligible for a credit under this Article, the taxpayer must paythe Department of Revenue a fee of five hundred dollars ($500.00) for eachcredit the taxpayer claims or intends to claim with respect to a location thatis in an enterprise tier three, four, or five area, subject to a maximum fee ofone thousand five hundred dollars ($1,500) per taxpayer per taxable year. Thisfee does not apply to any credit the taxpayer claims or intends to claim withrespect to a location that is in a development zone or agrarian growth zone. Ifthe taxpayer claims or intends to claim a credit that relates to locations inmore than one enterprise tier area, the fee is based on the highest‑numberedenterprise tier area.
The fee is due at the time thereturn is due for the taxable year in which the taxpayer engaged in theactivity for which the taxpayer is eligible for a credit. No credit is allowedunder this Article for a taxable year until all outstanding fees have beenpaid.
The Secretary of Revenue shallretain three‑fourths of the proceeds of the fee imposed in this sectionfor the costs of administering and auditing the credits allowed in thisArticle. The Secretary of Revenue shall credit the remaining proceeds of thefee imposed in this section to the Department of Commerce for the costs ofadministering this Article. The proceeds of the fee are receipts of theDepartment to which they are credited.
(b) Reports. TheDepartment of Revenue shall publish by May 1 of each year the followinginformation itemized by credit and by taxpayer for the 12‑month periodending the preceding December 31:
(1) The number ofcredits taken for each credit allowed in this Article.
(2) The number andenterprise tier area of new jobs with respect to which credits were generatedand to which credits were taken.
(3) The cost andenterprise tier area of machinery and equipment with respect to which creditswere generated and to which credits were taken.
(4) The number of newjobs created by businesses located in development zones, and the percentage ofjobs at those locations that were filled by residents of the zones.
(5) The amount andenterprise tier area of worker training expenditures with respect to whichcredits were generated and to which credits were taken.
(6) The amount andenterprise tier area of new research and development expenditures with respectto which credits were generated and to which credits were taken.
(7) The cost andenterprise tier area of real property investment with respect to which creditswere generated and to which credits were taken. (1996, 2nd Ex. Sess., c. 13,s. 3.3; 1997‑277, s. 1; 1998‑55, s. 1; 1999‑360, ss. 1, 2;2000‑56, s. 1(a); 2001‑476, s. 8(a); 2001‑487, s. 123; 2004‑170,s. 12; 2004‑203, s. 40; 2005‑429, s. 2.2; 2006‑66, s.24.16(c).)
