[§235D-1]  Definitions.  Whenever used in this chapter, unless the context otherwise requires:

     "Net income tax liability" means income tax liability reduced by all other allowed credits, as determined under chapter 235.

     "Qualified general facility" means any building or improvement that is not a qualified resort facility.

     "Qualified improvement costs" means any capitalized costs for construction and equipment of a permanent nature related to a qualified resort facility or a qualified general facility, including infrastructure costs, but shall not include the costs for which another tax credit was claimed for the taxable year.

     "Qualified resort facility" means any building or improvement located or to be located:

     (1)  On property designated primarily for resort or hotel use by the applicable county zoning ordinances or general plan; or

     (2)  On property not so designated, but the primary purpose of which is for commercial or recreational use to support or service a hotel or resort use, such as a golf course, golf course clubhouse, or retail center. [L 1999, c 306, pt of §1]