Chapter HS 3

STATE HISTORIC REHABILITATION TAX CREDITS

HS 3.01   Authority.

HS 3.02   Purpose.

HS 3.03   Definitions.

HS 3.04   General certification by the society.

HS 3.05   Determination of historic property.

HS 3.06   Certification of rehabilitation work.

HS 3.07   Certification of completed work.

HS 3.08   Approval of 5 year phasing.

HS 3.01 HS 3.01 Authority. This chapter is promulgated under the authority of ss. 44.02 (24), 44.34 (4) and 227.11 (2) (a), Stats., and provides a process to implement s. 71.07 (9r), Stats.

HS 3.01 History History: Cr. Register, August, 1996, No. 488, eff. 9-1-96.

HS 3.02 HS 3.02 Purpose. This chapter establishes procedures that the state historical society will use to make its determinations regarding the eligibility of projects to rehabilitate historic property for 25% state investment tax credits.

HS 3.02 Note Note: In addition to these requirements of the state historical society, the taxpayer claiming the credit must meet other requirements of the department of revenue.

HS 3.02 History History: Cr. Register, August, 1996, No. 488, eff. 9-1-96.

HS 3.03 HS 3.03 Definitions. In this chapter: