Outside Section 37
Data Current as of: 8/6/2010
Section 1 of chapter 62C of the General Laws, as so appearing, is hereby amended by inserting before the definition of "Building contractor" the following 2 definitions:-
"Administering agency head", the agency head responsible for administering the applicable state tax credit program; provided, however, that for the brownfields tax credit, the film tax credit and the medical device tax credit, the administering agency shall be the commissioner.
"Authorized tax credit", a tax credit granted pursuant to a tax credit program.