Code of Massachusetts Regulations
760 CMR - HOUSING AND LIVABLE COMMUNITIES, EXECUTIVE OFFICE OF
Title 760 CMR 54.00 - Massachusetts Low-Income Housing Tax Credit Program
- Section 54.01 - Scope, Purpose and Applicability
- Section 54.02 - Definitions
- Section 54.03 - Amount of Credit Authorized
- Section 54.04 - Eligible Projects
- Section 54.05 - Eligible Recipients
- Section 54.06 - Allotment of Credit Among Partners, etc.
- Section 54.07 - Transferability of Credit
- Section 54.08 - Prerequisites to Claiming Credit
- Section 54.09 - Placed in Service Requirement; Time for Claiming Credit
- Section 54.10 - Carryforward of Credit
- Section 54.11 - Limitations on Credit; Ordering of Credit
- Section 54.12 - Recapture
- Section 54.13 - Reporting and Recordkeeping Requirements
- Section 54.14 - Application Process and Administrative Fees
- Section 54.15 - Reference to Federal Credit Rules
- Section 54.16 - Authorization of Department to Take Further Actions
Current through Register 1531, September 27, 2024
REGULATORY AUTHORITY
760 CMR 54.00: M.G.L. c. 23B, §§ 3 and 6; M.G.L. c. 62, §§ 6I(a), (c)(7), (e), (f)(4), (g); M.G.L. c. 63, §§ 31H(a), (c)(7), (e), (f)(4) and (g).
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