Delegation of authority

# (a)

The State Historic Preservation Officer is delegated all powers necessary and convenient to carry out the responsibilities contained in this rule.

# (b)

# (1)

The Department of Finance and Administration and the State Insurance Department are responsible for all procedures, legal determinations, and rules concerning the tax consequences relating to Acts 2019, No. 855.

# (2)

Any certification made by the State Historic Preservation Officer pursuant to the act or this rule shall not be considered as binding upon the Department of Finance and Administration and the State Insurance Department with respect to tax consequences.