“First come-first served basis” means the method by which the department processes education tax credit applications by the day submitted, where more than one application received on a specific day will be processed on a random basis before moving on to the next day’s applications.

Source. #10236, eff 11-28-12; ss by #13462, eff 10-13-22 (formerly Rev 3201.08) (see Revision Note at chapter heading for Rev 3200)