Verification

(a) Tuition reimbursement tax credit claims, including information relating to Form AR1036, are subject to verification by the Department of Finance and Administration, including verification by audit.
(b)(1) The employer is responsible for maintaining records adequate to substantiate the employer's tuition reimbursement tax credit claim.

(2) These records must include clear proof that:

(A) The employees for whom credit is being claimed actually paid for:

(i) Tuition;

(ii) Books; and

(iii) Fees; and

(B) Such employees were actually reimbursed for those expenses by the employer.