§ 12-630aa Short title: R.E. Van Norstrand Neighborhood Assistance Act
§ 12-631 Definitions
§ 12-632 Lists of eligible programs. Application by businesses. Limitations on tax credits
§ 12-632a Proration of tax credits, when
§ 12-633 Amount of tax credits; generally
§ 12-634 Amount of tax credits; child care centers
§ 12-635 Amount of tax credits; energy conservation, job training, college access loan forgiveness and programs serving low-income persons
§ 12-635a Amount of tax credits; community-based alcoholism prevention or treatment programs
§ 12-636 Decision of the Commissioner of Revenue Services
§ 12-637 Audit
§ 12-637a Postproject audit required. Municipal agency certification required. Review by commissioner required
§ 12-638 Regulations

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Connecticut General Statutes > Chapter 228a - R.E. Van Norstrand Neighborhood Assistance Act

  • Business firm: means any business entity authorized to do business in the state and subject to the tax due under the provisions of chapter 207, 208, 209, 210, 211, 212 or 213a. See Connecticut General Statutes 12-631
  • Community services: means any type of counseling and advice, emergency assistance or medical care furnished to individuals or groups in the state. See Connecticut General Statutes 12-631
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Crime prevention: means any activity which aids in the reduction of crime in the state. See Connecticut General Statutes 12-631
  • Education: means any type of scholastic instruction or scholarship assistance to any person who resides in the state that enables such person to prepare for better opportunities, including teaching services donated pursuant to section 10-21c. See Connecticut General Statutes 12-631
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Families of low and moderate income: means families meeting the criteria for designation as families of low and moderate income established by the Commissioner of Housing pursuant to subsection (f) of section 8-39. See Connecticut General Statutes 12-631
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Job training: means any type of instruction to any person who resides in the state that enables such person to acquire vocational skills to become employable or seek a higher grade of employment, including training offered pursuant to section 10-21b. See Connecticut General Statutes 12-631
  • legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Neighborhood: means any specific geographic area, urban, interurban, suburban, or rural, which is experiencing problems endangering its existence as a viable and stable neighborhood. See Connecticut General Statutes 12-631
  • Neighborhood organization: means any organization performing community services in the state that: (A) Holds a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code. See Connecticut General Statutes 12-631
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1