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40-9F-4
Section 40-9F-4 Tax credits calculated, claimed, reserved, granted; transfer or assignment
of tax credits. (a) The state portion of any tax credit against the tax imposed by Chapters
16 and 18, for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures, and shall be 10 percent of the qualified rehabilitation expenditures for qualified
pre-1936 non-historic structures. No tax credit claimed for any certified rehabilitation may
exceed five million dollars ($5,000,000) for all allowable property types except a certified
historic residential structure, and fifty thousand dollars ($50,000) for a certified historic
residential structure. (b) The entire tax credit may be claimed by the taxpayer in the taxable
year in which the certified rehabilitation is placed in service. Where the taxes owed by the
taxpayer are less than the tax credit, the taxpayer shall not be...
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5-25-2
Section 5-25-2 Definitions. For purposes of this chapter, the following terms shall have the
following meanings: (1) BORROWER. A natural person who submits an application for a loan secured
by a first or subordinate mortgage or deed of trust on a single-family to four-family home
to be occupied by the borrower as the borrower's primary residence. (2) COMMITMENT. A written
statement by a lender that sets forth the terms and conditions upon which the lender is willing
to make a particular mortgage loan to a particular borrower. A good faith estimate provided
under the Federal Real Estate Settlement Procedures Act is not a commitment for the purposes
of Act 2009-624. (3) CONTROL. The direct or indirect possession of the power to direct or
cause the direction of the management and policies of a person, whether through the ownership
of voting securities, by contract, or otherwise, and shall include the terms controlling,
controlled by, and under common control with. (4) DEPARTMENT. The...
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10A-5A-10.03
Section 10A-5A-10.03 Filings required for conversion; effective date. (a) After a plan of conversion
is approved: (1) if the converting organization is an organization formed under, or its internal
affairs are governed by, the laws of this state, the converting organization shall file a
statement of conversion in accordance with subsection (c), which statement of conversion must
be signed in accordance with Section 10A-5A-2.04(a) and which must include: (A) the name,
type of organization, and mailing address of the principal office of the converting organization,
and its unique identifying number or other designation as assigned by the Secretary of State,
if any, before conversion; (B) the date of the filing of the certificate of formation of the
converting organization, if any, and all prior amendments and the filing office or offices,
if any, where such is filed; (C) a statement that the converting organization has been converted
into the converted organization; (D) the name and type...
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35-1-4
Section 35-1-4 Right of access to cemetery on privately owned or leased property. (a) Owners
and lessees of private land on which a cemetery, graves, or burial sites are located shall
have a duty to allow ingress and egress to the cemetery, graves, or burial sites by (1) family
members, friends, or descendants of deceased persons buried there; (2) any cemetery plot owner;
and (3) any person engaged in genealogical, historical, or cultural research, who has given
reasonable notice to the owner of record or to the lessees, or both. (b)(1) The right of ingress
and egress granted by this section shall be reasonable and limited to the purposes of visiting
graves or burial sites, maintaining the gravesite or burial site or cemetery, or conducting
genealogical, historical, or cultural research, or, in the case of a plot owner, burying a
deceased person in the plot. (2) The owner or lessee of the land has the right to designate
the frequency, hours, and duration of the access and the access...
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40-9F-33
Section 40-9F-33 Limitations on tax credits; Historic Income Tax Credit Account; transfer or
assignment of tax credits. (a) The state portion of any tax credit against the tax imposed
by Chapter 18 for the taxable year in which the certified rehabilitation is placed in service,
shall be equal to 25 percent of the qualified rehabilitation expenditures for certified historic
structures. No tax credit claimed for any certified rehabilitation may exceed five million
dollars ($5,000,000) for all allowable property types except a certified historic residential
structure, and fifty thousand dollars ($50,000) for a certified historic residential structure.
(b) There is created within the Education Trust Fund a separate account named the Historic
Preservation Income Tax Credit Account. The Commissioner of Revenue shall certify to the Comptroller
the amount of income tax credits under this section and the Comptroller shall transfer into
the Historic Preservation Income Tax Credit Account only...
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8-21A-6
Section 8-21A-6 Supplier's duties to dealers - Agreements to maintain inventory; supplier's
duty to repurchase inventory, etc. upon termination of agreement; transfer of title and right
of possession; continuing security interest; items not covered; civil liability of supplier;
remedies. (a) Whenever any dealer enters into a dealer agreement with a supplier wherein the
dealer agrees to maintain an inventory of equipment and/or repair parts and the dealer agreement
is subsequently terminated or not renewed, whether by either party or mutual consent of both,
the supplier shall repurchase the inventory as provided in this section. Further, supplier
shall repurchase at its fair market value or assume the lease responsibilities of any specific
data processing hardware and/or software that the supplier required the dealer to purchase
to satisfy the minimum requirements of the dealer agreement and repurchase at 75 percent of
the current net price any merchandising tools, accessories, and...
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8-6-140
Section 8-6-140 Definitions. For the purposes of this article, the following words have the
following meanings unless the context otherwise requires: (1) BENEFICIARY FORM. A registration
of a security which indicates the present owner of the security and the intention of the owner
regarding the person who will become the owner of the security upon the death of the owner.
(2) DEVISEE. Any person designated in a will to receive a disposition of real or personal
property. (3) HEIRS. Those persons, including the surviving spouse, who are entitled under
the statutes of intestate succession to the property of a decedent. (4) PERSON. An individual,
a corporation, an organization, or other legal entity. (5) PERSONAL REPRESENTATIVE. Includes
executor, administrator, successor personal representative, special administrator, and persons
who perform substantially the same function under the law governing their status. (6) PROPERTY.
Includes both real and personal property or any interest therein...
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12-21-42
Section 12-21-42 Books of account as proof of accounts. The books of account of any manufacturer,
merchant, shopkeeper, physician or other person doing a regular business and keeping daily
entries thereof may be admitted in evidence as proof of such accounts upon the following conditions:
(1) That he kept no clerk, or else the clerk is dead or otherwise inaccessible or for any
other reason the clerk is disqualified from testifying; (2) Upon proof, the party's oath being
sufficient, that the book tendered is his book of original entries; (3) When any party or
interested person, manager or other official of any association or company testifies to his
or their account book and the items therein contained, that the same is a book of original
entries and that the entries therein are true and just and were made by himself or his employee,
deceased or living, in the usual course of trade and of his duty or employment to the party
so testifying; thereupon the said account book and entries...
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19-3C-2
Section 19-3C-2 Definitions. In this chapter: (1) CHARITABLE PURPOSE means the relief of poverty,
the advancement of education or religion, the promotion of health, governmental or municipal
purposes, or other purposes the achievement of which is beneficial to the community. (2) ENDOWMENT
FUND means an institutional fund or part thereof that, under the terms of a gift instrument,
is not wholly expendable by the institution on a current basis. The term does not include
assets that an institution designates as an endowment fund for its own use. (3) GIFT INSTRUMENT
means a record or records, including an institutional solicitation, under which property is
granted to, transferred to, or held by an institution as an institutional fund. (4) INSTITUTION
means: (A) a person, other than an individual, organized and operated exclusively for charitable
purposes; (B) a government or governmental subdivision, agency, or instrumentality, to the
extent that it holds funds exclusively for a charitable...
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26-2A-148
Section 26-2A-148 Conservators; title by appointment. (a) The appointment of a conservator
vests in the conservator title as trustee to all property, or to the part thereof specified
in the order, of the protected person, presently held or thereafter acquired, including title
to any property theretofore held for the protected person. Appointment of a conservator does
not terminate a custodianship created under a Uniform Gifts to Minors Act or a Uniform Transfers
to Minors Act, or a valid durable power of attorney, except on order of the court. An order
specifying that only a part of the property of the protected person vests in the conservator
creates a limited conservatorship. (b) Except as otherwise permitted herein, the interest
of the protected person in property vested in a conservator by this section is not transferable
or assignable by the protected person. An attempted transfer or assignment by the protected
person, though ineffective to affect property rights, may generate a...
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