PURPOSE: This rule explains the administrative closure process for inactive projects under the Historic Preservation Tax Credit program.

The department may administratively close any inactive project upon at least thirty (30) days’ notice sent to the applicant and the project contact, and shall rescind any tax credits authorized for the project. The department may send such notice by U.S. Mail or email.

AUTHORITY: section 135.487, RSMo 2016, and sections 135.802 and 620.010, RSMo Supp. 2023.* Emergency rule filed March 20, 2019, effective March 30, 2019, expired Dec. 31, 2019. Original rule filed March 20, 2019, effective Nov. 30, 2019. Amended: Filed July 31, 2023, effective March 30, 2024. *Original authority: 135.487, RSMo 1999; 135.802, RSMo 2004, amended 2009, 2022; and 620.010, RSMo 1973, amended 1981, 1983, 1986, 1989, 1990, 1993, 1994, 1995, 1999, 2001, 2007, 2008, 2010, 2014, 2019.