Opinion Letter

Letter Number:O-2002-015
Tax Type:Corporate Income Tax; Individual Income Tax
Brief Description:Computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit.
Keywords:
Approval Date:08/16/2002



Body:
Office of Policy & Research


August 16, 2002



XXXXX
XXXXX
XXXXX



Dear XXXXX:

Thank you for your letter requesting information regarding the computation of qualified business facility investment at an existing qualified business facility for the High Performance Incentive Program (HPIP) investment tax credit.

I have enclosed an example where the tax year and certification period do not run concurrently.

If you should have any questions following your review of the example please give me a call.


Sincerely,



Kathleen M. Smith
Tax Specialist, Office of Policy and Research

Double click on the attachment below to launch Acrobat Reader and view the document.
Part II Calc of HPIP InvestmentCertification and TY not concurrent.pdf
If you do not have Acrobat Reader, it can be downloaded through the KDOR website.


Date Composed: 08/22/2002 Date Modified: 08/22/2002