(a)
- (1) Applications for certification of tax credits made under this part shall be reviewed by the Division of Environmental Quality for completeness and accuracy.
- (2) The Director of the Division of Environmental Quality shall make a determination on the application within ninety (90) days of its receipt.
- (b) The director shall notify the Revenue Division of the Department of Finance and Administration and the taxpayer in writing of his or her decision.
(c)
- (1) The director may request any additional information from the taxpayer which he or she deems necessary to properly evaluate the taxpayer’s application.
- (2) The Division of Environmental Quality shall have the right to inspect facilities and records in order to assist the director in his or her decision.