26 CAR § 69-108
Review
# (a)
The Department of Finance and Administration shall review Waterways Investment Income Tax Credits to verify eligibility for the credit.
# (b)
The department may disallow an income tax credit claimed in excess of the limitations described in 26 CAR § 69-107 or for which a taxpayer did not meet the eligibility requirements of 26 CAR § 69-104(c).
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