Reimbursement allowed

1. Generally. Subject to the provisions of subsection 2 , a qualified business is entitled to reimbursement of gross wages paid during the calendar year for which reimbursement is requested and attributed to qualified employees after July 1, 1996 in the following amounts. 2. Limitations. Reimbursement to a qualified business under this chapter is subject to the following limitations. 3. Multiple labor market areas. The commissioner may by rule establish procedures for equitably apportioning reimbursement to a qualified business employing qualified employees in multiple labor market areas in the State.