234.45 Low-income housing tax credits.
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/wi/chapter-234/234-45-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
234.45 Low-income housing tax credits.
(1)Definitions. In this section:
(a)“Allocation certificate” means a statement issued by the authority certifying that a qualified development is eligible for a state tax credit and specifying the amount of the credit that the owners of the qualified development may claim.