26 CAR § 270-203. Determination of eligibility

(a)(1) Applications for certification of tax credits made under this part shall be reviewed by the Division of Environmental Quality for completeness and accuracy. (2) The Director of the Division of Environmental Quality shall make a determination on the application within ninety (90) days of its receipt. (b) The director shall notify the Revenue Division of the Department of Finance and Administration and the taxpayer in writing of his or her decision. (c)(1) The director may request any additional information from the taxpayer which he or she deems necessary to properly evaluate the taxpayer’s application. (2) The Division of Environmental Quality shall have the right to inspect facilities and records in order to assist the director in his or her decision.