Section 238.30. Definitions.

Section 238.301. Certification for tax benefits.

Section 238.302. Eligible activities.

Section 238.303. Limits on tax benefits and claiming tax benefits.

Section 238.304. Eligible activities in economically distressed areas and benefiting members of targeted groups.

Section 238.3045. Transferability of tax benefits.

Section 238.305. Revocation of certification.

Section 238.306. Responsibilities of the corporation.

Section 238.308. Business development tax credit.

Section 238.31. Designation of development zone.

Section 238.315. Invitation to nominate area.

Section 238.32. Application by local governing bodies.

Section 238.325. Evaluation by corporation.

Section 238.335. Boundaries and size of development zones.

Section 238.34. Change in boundary and size of development zones.

Section 238.345. Duration, renewal and expiration.

Section 238.35. Additional duties of the corporation.

Section 238.363. Duties of local governing bodies.

Section 238.365. Certification for tax benefits.

Section 238.368. Limits on tax benefit to certified person.

Section 238.37. Revocation of certification.

Section 238.38. Certification prohibited in certain cases.

Section 238.385. Rules on eligibility for tax benefits.

Section 238.395. Development opportunity zones.

Section 238.397. Enterprise development zone program.

Section 238.398. Agricultural development zone.

Section 238.399. Enterprise zone.

Section 238.3995. Airport development zones.