ARM 8.97.805. COMPLETED APPLICATION DATE

(1) The date a completed application is received by the board is determined by the date the original is filed with the board. (2) The date a completed amended application is received by the board is the date used to determine tax credits, in accordance with ARM 8.97.808(2) , for those tax credits sought by the amended application which are in addition to those sought by the earlier application or applications of the company.