TITLE 14: COMMERCE
SUBTITLE C: ECONOMIC DEVELOPMENT CHAPTER I: DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY PART 531 ANGEL INVESTMENT CREDIT PROGRAM SECTION 531.70 TAX CREDIT CERTIFICATE
Section 531.70 Tax Credit Certificate
a) Per the requirements of the Act and upon satisfactory compliance with registration and reporting guidelines, the Department shall provide the claimant with a tax credit certificate. The certificate shall include the following:
1) The name and Social Security Number or FEIN of the claimant;
2) The date on which the certificate is issued;
3) The tax credit amount; and
4) Any other information the Department determines to be appropriate.
b) Except as provided in Section 531.40(d), information contained in certificates issued under the Act shall be subject to reporting under Section 531.80.
(Source: Amended at 42 Ill. Reg. 16493, effective August 21, 2018) |