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Home > FAQ's > Pine Tree Development Zone FAQs

1) Question: Can wages paid by a qualified Pine Tree Development Zone (“PTDZ”) business to a qualified employee after the beginning of the tax year, but before the date of certification be included in the numerator of the apportionment factor?

Answer: Yes. Wages paid to all qualified employees during the entire year are included in both the numerator and denominator of the apportionment factor.