1. (a) An applicant may apply to the Commission for the issuance of a tax credit voucher at one or more of the following times:

   1. (1) Not earlier than three (3) months following submission to the Commission of applicant's eligibility certification application as provided in Section 12-217jj-3 of the Regulations of Connecticut State Agencies; or, (2) Annually not later than ninety (90) days after the close of the applicant's income year; or, (3) Not later than ninety (90) days after the last production expenses or costs are incurred in this state.
2. (b) An applicant shall apply to the Commission for issuance of a tax credit voucher(s) on such forms as the Commission may prescribe. The Commission shall certify the actual amount of the tax credit awarded to the applicant pursuant to section 12-217jj of the Connecticut General Statutes at the time the Commission acts on such application for a tax credit voucher(s).
3. (c) With each application for the issuance of a tax credit voucher(s), the applicant shall provide the Commission with a detailed cost report to the date of application together with an independent audit report of such cost report pursuant to the provisions of section 12-217jj-10 of the Regulations of Connecticut State Agencies.
4. (d) The Commission shall provide a unique identification number on each tax credit voucher issued which shall include a reference to the Commission's identification number assigned at the time the Commission's notice of eligibility certification was issued pursuant to the provisions of Section 12-217jj-4 of the Regulations of Connecticut State Agencies.

(Adopted effective February 5, 2009)