1. (1) The department shall review each application for certification to determine if the applicant provided the information required by Subsection R982-111-200(3).

2. (2) If the applicant has provided the information required by Subsection R982-111-200(3), the department shall:

   1. (a) search department records to determine if the applicant, or the applicant's spouse, received state or federal assistance pursuant to Subsection 35A-1-111(1)(a); and
   2. (b) examine the certified finalized adoption decree to determine the decree's authenticity.

3. (3) After reviewing an application pursuant to Subsections (1) and (2), the department shall issue:

   1. (a) a certification; or
   2. (b) written notice of a denial of certification.
4. (4) A certification determination made by the department under this section is exempt from UAPA.

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

Authorizing, and Implemented or Interpreted Law: 35A-1-111