Final Certificate

(1) An Eligible Company that has received an Initial Certificate shall not claim the Live Theater Tax Credit unless and until the Office has issued a Final Certificate confirming the amount of the Live Theater Tax Credits. (2) To obtain a Final Certificate, an Eligible Company issued an Initial Certificate shall provide the Office with a Cost Accounting Report and Economic Impact Report no later than six months after the last performance of the Eligible Theater Production The Office and the Commissioner may rely, without independent investigation, upon the accountant's certification of the Cost Accounting Report. If the Office or Commissioner receives information that is materially inconsistent with representations made in an application, the Office may modify or rescind the Initial Certificate, and may decline to issue a Final Certificate. (3) The Office shall issue the Final Certificate confirming the amount of Live Theater Tax Credits allowed to be claimed after receipt and approval of a completed Cost Accounting Report and Economic Impact Report.