26 CAR § 260-404. Department of Finance and Administration review

For good cause shown, the Department of Finance and Administration may review and either accept or reject in whole or in part any wetland and riparian zone conservation tax credit claimed by a taxpayer and may require information from a taxpayer regarding the: (1) Appraisal value of the qualified real property interest; (2) Amount of the wetland and riparian zone conservation tax credit; (3) Validity of the wetland and riparian zone conservation tax credit; and (4) Other relevant matters.