Code of Massachusetts Regulations
301 CMR - EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS
Title 301 CMR 16.00 - Cranberry Bog Renovation Tax Credit
Section 16.03 - Eligibility
Universal Citation: 301 MA Code of Regs 301.16
Current through Register 1531, September 27, 2024
An Applicant shall be eligible to receive a Cranberry Bog Renovation Tax Credit only if such Applicant demonstrates in its application that it:
(a) is a Taxpayer Primarily Engaged in Cranberry Production; and
(b) owns the property upon which the Qualified Renovations will be implemented or has a leasehold interest in such property, as indicated by a lease agreement or other legal authorization to engage in commercial cranberry production and Qualified Renovations on such property for not less than three years beyond the calendar year for which a tax credit is sought.
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