Florida Statutes
Chapter 288 - Commercial Development and Capital Improvements
Part XIII - New Markets Development Program Act (Ss. 288.991-288.9922)

288.991 - Short title. - History.—ss. 4, 15, ch. 2009-50. 1Note.—Expires December 31, 2022, pursuant...

288.9912 - New Markets Development Program; purpose. - History.—ss. 5, 15, ch. 2009-50. 1Note.—Expires December 31, 2022, pursuant...

288.9913 - Definitions. - (1) “Credit allowance date” means: (a) The date on which...

288.9914 - Certification of qualified investments; investment issuance reporting. - (1) ELIGIBLE INDUSTRIES.— (a) The department, in consultation with Enterprise...

288.9915 - Use of proceeds from qualified investments; recordkeeping. - (1) For the period from the issuance of the qualified...

288.9916 - New markets tax credit. - (1) A person or entity that makes a qualified investment...

288.9917 - Community development entity reporting after a credit allowance date; certification of tax credit amount. - (1) A qualified community development entity that has issued a...

288.9918 - Annual reporting by a community development entity. - (1) A community development entity that has issued a qualified...

288.9919 - Audits and examinations; penalties. - (1) AUDITS.—A community development entity that issues an investment approved...

288.9920 - Recapture and penalties. - (1) Notwithstanding s. 95.091, the department shall direct the Department...

288.9921 - Rulemaking. - History.—ss. 14, 15, ch. 2009-50; s. 203, ch. 2011-142. 1Note.—Expires...

288.9922 - Expiration of the New Markets Development Program Act. - History.—s. 15, ch. 2009-50.