| Date: | 09/16/2011 |
|---|---|
| Organization: | Executive Office of Energy and Environmental Affairs |
| Regulatory Authority: | St. 2008, c. 509, §§1 through 4; amended by St. 2010 c. 409, §§ 4 through 13 |
| Official Version: | Purchase the official print version |
301 CMR 14.00 seeks to define real property interests eligible for state tax credits for those property interests deemed to have sufficient natural resources in the public interest which qualify for the Massachusetts Conservation Land Tax Credit Program (CLTC) when protected in perpetuity.
Download a PDF copy of the regulation below.