Filing and Corrections of Agricultural Employer Overtime Credit Application.

# (1)

(1) Agricultural employer overtime tax credit applications must be submitted electronically with the department.

# (2)

(2) Corrections.

(a) An applicant may correct information submitted to the department no later than January 31 following the calendar year for which the applicant seeks credit.

(b) A corrected application must be submitted electronically with the department.