- (a) All projects must be completed and properly functioning within three (3) years of the date of the certificate of tax credit approval, and the project must be maintained for a minimum life of ten (10) years after certified as being complete.
- (b) The taxpayer shall also notify the Department of Agriculture when complications develop that may cause the project to fail to function as designed, and such notice shall include anticipated steps to be taken to ensure project goals and objectives are met.
- (c) The taxpayer shall maintain records related to this tax credit for the minimum life of the project plus three (3) years.
- (d) The taxpayer is responsible for ensuring project maintenance for the full term of obligation.