The authority and the department of revenue shall adopt rules as necessary for the implementation and administration of this part.

Section takes effect May 30, 2014; applies retroactively to January 1, 2014, for tax years beginning on or after that date; and applies to qualifying new investment costs incurred on or after May 30, 2014; 2014 Acts, ch 1130, §24 – 26

2014 Acts, ch 1130, §18, 24 – 26

Referred to in §15.119