Regulation .03 Notification Required.
Regulation .03 Notification Required.LinkCopy Citation
A business entity shall notify the Department in writing of its intent to seek certification for a tax credit before:
A.
Hiring any qualified employees to fill the 25 qualified positions necessary to satisfy the employment threshold required to qualify for the tax credit; and
B.
Incurring any costs or expenses for which it intends to take a tax credit.