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The 192nd General Court of the Commonwealth of Massachusetts

Section 13A: Eligible section of substantial poverty

Section 13A. For the purposes solely of a determination of the Bureau with reference to an application for a renewal or extension of a certificate of eligibility pursuant to the provisions of clauses (a) and (b) of section fifteen, including, but only insofar as related to such a determination, for the purposes of clauses (c), (d), and (f) of section eleven, section thirteen, clause (d) of section fifteen, and section thirty-eight F of chapter sixty-three, the term ''eligible section of substantial poverty,'' shall include, in addition to the areas currently defined by clause (a) of section eleven, such areas as had formerly been determined by the bureau pursuant to section twelve as satisfying the requirements of said clause (a) of section eleven for a taxable year prior to the taxable year for which such renewal or extension is sought; provided, that the applicant for such renewal or extension had, in such prior taxable year, operated a business facility located in a city or town which contained such eligible section or in a municipality which was contiguous to a city or town which contained such eligible section and, otherwise satisfying the requirements of section thirteen for such prior taxable year, had been properly issued a certificate of eligibility or renewal or extension thereof by the bureau for such prior taxable year.