SECTION 288.991. Short title.

SECTION 288.9912. New Markets Development Program; purpose.

SECTION 288.9913. Definitions.

SECTION 288.9914. Certification of qualified investments; investment issuance reporting.

SECTION 288.9915. Use of proceeds from qualified investments; recordkeeping.

SECTION 288.9916. New markets tax credit.

SECTION 288.9917. Community development entity reporting after a credit allowance date; certification of tax credit amount.

SECTION 288.9918. Annual reporting by a community development entity.

SECTION 288.9919. Audits and examinations; penalties.

SECTION 288.9920. Recapture and penalties.

SECTION 288.9921. Rulemaking.

SECTION 288.9922. Expiration of the New Markets Development Program Act.