R357-6-1. Purpose

(1) The purpose of this rule is to provide: (a) the criteria upon which the Governor's Office of Economic Opportunity will determine whether to award tax credits to applicants; (b) the procedures for documenting the Governor's Office of Economic Opportunity's application of this criteria; (c) the procedures by which the Governor's Office of Economic Opportunity issues tax credit certificates; and (d) the available tax credits for which applicants may apply.