Division 674 Standard Exemption on Taxable Enterprise Zone Property

Rules

123‑674‑0001
Purpose, Scope and General Process for Businesses Seeking Exemption
123‑674‑0100
Definitions
123‑674‑0200
General Employment Terminology and Issues
123‑674‑0500
EXTENDED TAX ABATEMENT — General Points
123‑674‑0600
Compensation & Wage Standards
123‑674‑0700
Written Agreement between Sponsor and Eligible Business Firm
123‑674‑1000
BUSINESS ELIGIBILITY — Special Business Distinctions
123‑674‑1100
Basic Eligibility of Firms and Operations
123‑674‑1200
Ineligible Activities
123‑674‑1300
Eligible Business Firm with Ineligible Activities
123‑674‑1400
Gross Receipts Test
123‑674‑1600
Call Centers and Like Operations
123‑674‑1700
Headquarter Facilities
123‑674‑2000
AUTHORIZATION PROCESS — Timely Submission
123‑674‑2100
Allowably Late Applications
123‑674‑2300
Initial Processing by Local Zone Manager
123‑674‑2500
Final Processing
123‑674‑3000
AUTHORIZATION'S COVERAGE & EFFECT — Being An Authorized Firm
123‑674‑3100
Limitations on Exemption Relative to Authorization
123‑674‑3200
Amending the Application/Authorization
123‑674‑3500
Additional, Concurrent Authorizations
123‑674‑3700
Renewal of Active Status and Inactive Authorization
123‑674‑4000
EMPLOYMENT OF FIRMS — Computation of Averages
123‑674‑4100
Employment Requirement to Qualify Initially
123‑674‑4200
Diminishing Employment Well beyond the Zone
123‑674‑4300
Local Waiver of Employment Increase inside Zone
123‑674‑4600
Maintaining Sufficient Employment
123‑674‑4800
Sale or Leasing of Exempt Property
123‑674‑5000
QUALIFIED PROPERTY— Critical Terms
123‑674‑5100
Eligible Utilization