Chapter 112. Enterprise Zone Grant Program RegulationRead Chapter
- Part I.Read allDefinitions
- Section 10
- Definitions
- Part II.Read allProcedures for Qualifying for General Tax Credit
- Section 20
- Effective dates
- Section 30
- Computation of credit
- Section 40
- Annual fiscal limitations
- Section 50
- Qualified business
- Section 60
- Qualification in zones whose designation period is ending
- Section 70
- Application submittal and processing
- Section 80
- Certification to Tax Commissioner in accordance with § 59.1-280 A of the Code of Virginia
- Section 90
- Anti-churning
- Section 100
- Pass-through entities
- Part III.Read allProcedures for Qualifying for Zone Real Property Investment Tax Credit
- Section 110
- Effective dates
- Section 120
- Computation of credit
- Section 130
- Annual fiscal limitations
- Section 140
- Eligibility
- Section 150
- Qualification in zones whose designation period is ending
- Section 160
- Anti-churning
- Section 170
- Pass through entities
- Section 180
- Application submittal and processing
- Section 190
- Certification to Tax Commissioner in accordance with § 59.1-280 B of the Code of Virginia
- Section 200
- [Repealed]
- Section 210
- [Repealed]
- Section 220
- [Repealed]
- Section 230
- [Repealed]
- Section 240
- [Repealed]
- Section 250
- [Repealed]
- Part IV.Read allProcedures for Qualifying for Enterprise Zone Job Creation Grants
- Section 260
- Effective dates
- Section 270
- Computation of grant amount
- Section 280
- Eligibility
- Section 285
- Eligibility for reduced wage rate threshold
- Section 290
- Application submittal and processing
- Section 300
- Accuracy and validity of information
- Section 310
- Anti-churning
- Section 320
- Qualification in zones whose designation period is ending
- Part V.Read allProcedures for Qualifying for Real Property Investment Grant
- Section 330
- Effective dates
- Section 340
- Computation of grant amount
- Section 350
- Eligibility
- Section 360
- Qualification in zones whose designation period is ending
- Section 370
- Intrastate Anti-Piracy Rule
- Section 380
- Application submittal and processing
- Section 390
- Accuracy and validity of information
- Part VI.Read allPolicies and Procedures for Enterprise Zone Grants
- Section 400
- Allocating enterprise zone grants
- Section 410
- Actions of the department
- Part VII.Read allEnterprise Zone Designation
- Section 420
- Status of enterprise zones designated prior to July 1, 2005
- Section 430
- Eligible applicants for zone designation
- Section 440
- Zone eligibility requirements
- Section 450
- Relationship to federal empowerment zone program
- Part VIII.Read allProcedures and Requirements for Zone Designations
- Section 460
- Procedures for zone application and designation
- Section 470
- Procedures and requirements for joint applications
- Section 480
- Application considerations
- Part IX.Read allProcedures for Zone Amendment
- Section 490
- Amendment of approved applications
- Section 495
- Redesignation of certain joint enterprise zones
- Part X.Read allProcedures for Annual Review
- Section 500
- Annual review of enterprise zones
- Part XI.Read allProcedures for Zone Termination
- Section 510
- Failure to provide local program incentives
- Section 520
- Failure to qualify for state incentives
- Part XII.Read allProcedures for Enterprise Zone Renewal
- Section 530
- Procedures for zone renewal
- Part XIII.Read allZone Termination and Incentive Qualification
- Section 540
- Zone termination and incentive qualification
- Part XIV.Read allAdministrative Requirements
- Section 550
- Annual reporting
- Section 560
- Confidentiality of information
- FORMS
- FORMS (13VAC5-112)